会计手工实验是会计实践教学的重要组成部分,也是会计实践教学的基础环节。会计手工实验不仅能增强学生对会计处理的感性认识,也能使学生充分理解企业经济业务的内容和企业资金的循环与周转。因此,在实验内容、组织方式及考核方法等方面要以新的理念和方法进行合理、有效设计。 Accounting manual experiment is an important part of accounting practice teaching, but also the basic part of accounting practice teaching. Accounting manual experiment can not only enhance students’ perception of accounting treatment, but also enable students to fully understand the contents of the business of the enterprise and the circulation and turnover of corporate funds. Therefore, in the experimental content, methods of organization and assessment methods to new ideas and methods for rational and effective design.