会计学实验课程创新的探讨  

Discussion on the Reform of Accounting Experimental Course

作　　者：彭峥[1] 

机构地区：[1]长沙理工大学管理学院,湖南长沙410076

出　　处：《实验室研究与探索》2006年第4期538-540,共3页Research and Exploration In Laboratory

摘　　要：阐述了当代高校会计学专业设置实验课程的必要性、会计学专业实验课程开设的现状、并具体探讨了会计学专业实验课程设置的体系问题。文中提到高校的会计学专业实验应该开设财务管理实验,同时,还应增加创新性设计实验或增加修改缺陷条件的实验,使学生具有自主解决问题的实际动手能力。This article expounded on the significance of accounting experimental courses in modem universities, depicted the current situation of the accounting experimental courses, and addressed the system problem of the accounting experimental courses establishment. It was proposed that financial affairs management should be incorporated into accounting when the courses are conducted. In addition, the experimental courses of creative designing and deflective condition modification are expected to be added to the existing curriculum so as to develop the students＇ practical problem-solving skills.

关 键 词：会计学 专业实验课程 创新 

分 类 号：O4-45[理学—物理]