中职学校会计模拟实训教学存在的问题及原因分析  

Analysis on the Problems and Causes of Accounting Simulation Training in Secondary Vocational Schools

作　　者：韩真真 朱孔连 李雪 

机构地区：[1]临沂市高级财经学校,山东临沂276000

出　　处：《教育教学论坛》2017年第31期236-237,共2页Education And Teaching Forum

摘　　要：目前各职业院校会计实践教学中会计实务模拟实训课程,大多是一个模式:从书本到书本(或者单据),整个实习的过程仍然是在"纸上谈兵",缺乏真实的交易环境。针对当前中职教育会计实践的教学现状,提出现阶段中职学校在会计教学过程中存在的问题,并进行原因分析。At present,accounting practice simulation courses in accounting teaching in vocational colleges are mostly a model：from books to books （or documents）,the whole practice process is still in the ＂paper＂,the lack of real trading environment. In view of the status quo of the current teaching practice of secondary vocational education accounting,the paper puts forward the problems existing in the accounting teaching process and the reasons.

关 键 词：中职教育 会计实践教学 会计模拟实训 

分 类 号：G718.3[文化科学—职业技术教育学]