目前,实验教学已在自然学科中普遍实施,但在社会科学学科中则仍属探索阶段,就会计教学而言,普遍采用的仍是传统的老师讲述及书本描绘的规范流程。实际上在会计教学中,很多流程或操作是需要实习来辅助认识的,尤其是学生未接触过财会工作,对会计中的凭证账簿,职能岗位,操作流程缺乏感性的认识,因此实务的操作是非常重要的教学环节。同时,随着会计电算化的普及,学生 At present, experimental teaching has been widely implemented in the natural sciences, but it still remains to be explored in the social sciences. In terms of accounting teaching, the traditional teacher narration and the normative flow of books are still commonly used. In fact, in accounting teaching, many processes or operations require internship to assist in understanding, especially if students have not contacted the accounting work, and they do not have perceptual knowledge of voucher books, functional posts and operating procedures in accounting. Therefore, the practical operation is Very important teaching session. At the same time, with the popularity of computerized accounting, students