| 对会计模拟若干问题的研究 |
| |
| 引用本文： | 侯瑞山. 对会计模拟若干问题的研究[J]. 石家庄经济学院学报, 1994, 0(6) |
| |
| 作者姓名： | 侯瑞山 |
| |
| 摘 要： | 将自然科学中运用的模拟实验机制,引入会计学的教学领域,开展会计模拟实验研究,是我国会计学科理论与教学研究中的一个引人注目的新课题。随着会计模拟实验活动的逐步深入,必将在会计学科体系中孕育出一个新的重要分支—“会计模拟实验学”。基于这一基本认识,本文拟就会计模拟实验产生的背景和特点、实验模型的选择和设计、模拟会计电算化等问题进行讨论。
|
| 关 键 词： | 会计 模拟 实验 |
Underslanding of Accountant Modeling |
| |
| Hou Ruishan. Underslanding of Accountant Modeling[J]. Journal of Shijiazhuang University of Economics, 1994, 0(6) |
| |
| Authors: | Hou Ruishan |
| |
| Affiliation: | Hou Ruishan |
| |
| Abstract: | Application of experimental techniques to the accounting education results in accountant modeling, which is believed to be an impontant measuve to enhance the accounting education. It has been several years since the practice was made, yet there is a shortage of complete and systematic study in respect of its theoretical phaseu.This article presents a discussing in the background, significance, characteristics of accounting modeling, as well as the design and selection of the experiment models of accounting. Besides, some actural practices and analysed. |
| |
| Keywords: | accounting modeling experiment. |
| 本文献已被 CNKI 等数据库收录！ |
|
