会计实务模拟理论系统研究

会计学是一门集多学科理论与繁杂的实务操作于一体的古老而又年青的学科。传统的教学模式存在着较大的局限性，直接影响了教学效果。将自然科学的仿真模拟等技术引入到会计教学中来，构建完善的模拟实验综合系统；设置混岗与分岗运作相结合、手工实务操作与计算机操作相结合、专项实验与综合实验相结合的模拟实验运行方式。探索出一套完整的既吸收自然科学实验的精华，又具社会科学实验特色的实验室建设、运行及管理机制。为更新教学内容、改进教学方法，激发学生学习兴趣、提高教学水平与质量发挥重要作用，也为会计学科相关课程CAI教学的开展奠定了良好基础。

Study of the System Simulating Accounting Professional Work

Accounting is both an old and young course that gathers many theories and complicated professional work. However, There is a great limitation in traditional education model which influences the teaching effects directly. So we put the emulation technology of natural science into the accounting education and construct a perfect synthetical system of simulating experiment that combines the mixed and divided posts, Manual work and computers, Special and comprehensive experiment. We probe a complete system of accounting experiment which not only absorbs the essence of nature science experiment, also has the characteristics of social science.It renews the teaching contents, improves teaching methods, stimulates the students' interests in study, increases the teaching level and quality as well as the good basic of CAI which is relevant to the accounting education.