建立会计模拟实验室,完善高等会计职业教育——对高职院校会计模拟实验室建设的几点构想  

Establish Simulated Accounting Laboratory and Perfect Accounting Education in Institution of Higher Learning——some suggestions for the establishment of simulated accounting laboratory in higher vocational colleges

作　　者：陈善丽[1] 

机构地区：[1]福建师范大学福清分校数学与计算机科学系,福建福清350300

出　　处：《福建师大福清分校学报》2004年第4期86-89,96,共5页Journal of Fuqing Branch of Fujian Normal University

摘　　要：高等会计职业教育培养人才的目标是拥有系统的专业理论知识和一定的实务操作技能的应用型、复合型中、高级会计人才。本文通过对会计模拟实验室建设的总体构想,阐明建立会计模拟实验室是实现这一人才培养目标的重要教学环节,有利于完善高等会计职业教育和提高教学质量。Higher vocational accounting education aims at cultivating practicality-oriented and multiskill-oriented intermediate and senior accountants with a systematic knowledge of professional theory and certain operating skills .This paper proposes a general concept for the establishment of simulated accounting laboratory, stating that such an establish ment is an essential part of teaching to attain such a goal and helps to perfect higher vocational accounting education and upgrade teaching quality.

关 键 词：高职教育 会计 模拟实验室 实习模块 验收测评 

分 类 号：G718.5[文化科学—职业技术教育学]