角色扮演会计实验教学模式要求指导老师事先制定完整的实验方案,整套实验模拟现实中的情景,尽可能模拟财会部门的岗位设置、操作流程等,使得演示过程具备真实性、可靠性,让学生身临其境感受会计工作的要领与氛围:职责分离、相互牵制及分工协作,这也是本文的创新之处。 Cosplay accounting experimental teaching model requires the guidance of teachers in advance to develop a complete experimental program, a set of experiments to simulate the actual situation, as far as possible simulate the accounting department job settings, operating procedures, etc., making the demonstration process with authenticity, reliability, so that students Experience the essentials of the accounting work and atmosphere: separation of duties, mutual restraint and division of labor, which is also the innovation of this article.