摘要
传统会计实训重单项核算轻综合训练,其实训形式比较单一,实训内容较狭窄,理论与实践脱节较明显,难以满足新形势背景下现代企业管理对会计人才能力与素质的要求.将ERP电子沙盘引入会计创新实训,仿真模拟企业的经营,以模拟企业经营的财务业绩高低判断会计训练的效果,这种会计创新训练能有效地克服传统会计实训教学的弊端,优化学生的知识结构,提高学生的综合素质,教学效果明显增强.
Traditional accounting laboratory emphasizes more single accounting than comprehensive training,whose laboratory form is simple. The content is relatively narrow and the theory can not be conformed to the practice obviously,which is hard to satis- fy the modern enterprise management requirement of accountants＇ ability and quality under the background of new situation. ERP e- lectron sand table is introduced into accounting training in creativity and simulate enterprise management,the effect of accounting la- boratory is judged through the financial performance of simulate enterprise management. This kind of accounting training in creativity can effectively overcome the disadvantages of traditional accounting laboratory teaching,optimize the structure of the students＇ knowledge,improve the comprehensive quality of students and the teaching effect will be enhanced obviously.
出处
《渭南师范学院学报》
2013年第12期115-118,共4页
Journal of Weinan Normal University
基金
江西理工大学质量工程项目(GZG-12-08-15)
关键词
ERP电子沙盘
会计实训
创新训练
ERP electron sand table
accounting training
training in creativity
