【摘要】 阐述了当代高校会计学专业设置实验课程的必要性、会计学专业实验课程开设的现状、并具体探讨了会计学专业实验课程设置的体系问题。文中提到高校的会计学专业实验应该开设财务管理实验,同时,还应增加创新性设计实验或增加修改缺陷条件的实验,使学生具有自主解决问题的实际动手能力。更多还原

【Abstract】 This article expounded on the significance of accounting experimental courses in modern universities,depicted the current situation of the accounting experimental courses,and addressed the system problem of the accounting experimental courses establishment.It was proposed that financial affairs management should be incorporated into accounting when the courses are conducted.In addition,the experimental courses of creative designing and deffective condition modification are expected to be added to the existing curriculum so as to develop the students’ practical problem-solving skills.更多还原