财会模拟实习法财会模拟实习法的提出,一是受国外财会教学中设置“会计车间”或“会计实习教室”的启发;二是受其他学科的启发,如医学教学上的“病例教学”,法学教学上的“模拟法庭”等;三是传统的社会实践在联系落实地点上日益困难。具体地说,财会模拟实习法就是证、账、表的一系列操作放在实习课堂上进行,通过模拟角色、环境,让学生身临其境运用所学知识解决问题。而传统的实践模式存在着以下不足:①实习单位的业务资料,并非是专为学生准备的,不同实习单位都带有自己的不同“特色”,造成会计实践活动的不规范、缺乏普遍的指导意义;②学 The second is subject to the inspiration of other disciplines such as “case teaching” in medical teaching, the “case teaching” in medical teaching, the “case teaching” in medical teaching, The “moot court” in law teaching, etc .; third, the traditional social practice is becoming increasingly difficult in the place of contact. Specifically, the practice of accounting simulation practice is a series of operations on evidence, accounts and tables on the internship classroom. By simulating the role and environment, students can use their knowledge to solve the problem. However, the traditional practice model has the following deficiencies: ① The internship business information is not designed for students. Different internship units have their own different “characteristics”, resulting in the non-standardization of accounting practice and the lack of general guidance Meaning; ② learning