【作者】 费佳煜；

【导师】 陈玉清；

【作者基本信息】 东北大学 ， 会计学， 2007， 硕士

【摘要】 现如今,社会对会计人员的要求不断提高,不但要有扎实的会计理论知识,还应具备会计道德判断和解决会计实际问题的能力；会计是一门理论性与实务性相结合的学科,不仅要解决“是什么”和“为什么”等理论问题,而且还必须解决“怎样做”的实际操作问题。这对会计教学提出了新的要求,要培养拥有新知识的、具备实际业务操作能力、执业判断能力、独立分析解决问题能力、良好的沟通和协调能力的复合型应用会计人员。情景模拟实验教学把实际财务部门搬进校园,为会计教学提供了新的方式,为理论教学提供了补充。本文设计了一套高度仿真的财务情景综合模拟实验教学系统,以弥补东北大学现行会计实验教学系统的不足。本文根据样本企业的真实情况和资料,对实验教学系统做出总体设计。在此基础上,更加侧重对两个子系统之一的会计核算系统的设计,不仅包括传统的会计科目和账户体系设计、会计核算业务设计,还充实了会计政策和核算方法设计、角色扮演设计等,尤其增添了会计道德项目设计、突发事件及协调关系设计,注重学生判断能力、协调能力和创新能力的培养和锻炼。此外,本文分析说明了实验的运行条件,使实验教学具备可操作性。最后本文就实验设计的一些创新点和局限性进行分析,对实验教学的未来发展做进一步的设想。更多还原

【Abstract】 Nowadays, request of society to accountant unceasingly raises. Accountant not only need have solid accountant theory knowledge, but also should have accountant morality judging and resolving the actual problem of accountant’s capability. Accounting is a subject that theory and practice is combined. It not only has to solve the "what" and "why" theory, but also address the "how" of the actual operational problems. This has brought forward the new request to accountant teaching. Accountant education has needed to train the compound applies accountant that having new knowledge, having actual business handling ability and practicing judgement, having the ability of analyzing and solving problems, good communication and coordinated ability. Situational Simulation Experiment Teaching brings the actual financial department to campus. The teaching provides the new way for accountant education, and provides the supplement for the theoretical teaching.This paper describes a set of financial situational synthetical simulation experiment teaching system, to cover Northeastern University existing accounting experimental teaching system. According to the real situation and material of the sample enterprise, this paper makes a design of the whole system, especially the design of accounting system. The design not only includes traditional accounts design, account books design and accounting business design, but also enriches the accounting policy design and role playing design, especially adds accounting morality project design and coordinating the relations design. This pays great attention to foster students, the judging ability, the coordinated ability and the innovative ability. Furthermore, this paper shows the operating conditions of the experiment that would enable the experiment teaching to be operational. Finally, this paper analyzes some innovations and the limitation of the experiment design, and the future development to experiment teaching does the tentative plan goes a step further.更多还原