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财务情境模拟教学是一种类似于企业内部会计核算的实战演练,通过让学生在企业财务部门各司其职,进行真实的岗位模拟训练,让学生自己去感受真实的财务情境,并通过实际的操作任务演练来体验类似于现实财务环境中的会计核算工作。通过这样的教学模式可以极大的增强学生对于课程内容的浓厚兴趣,并且通过实战演练可以将课程的教学内容具体化,以呈现现实财务情境来向学生展现教学内容。这一打破常规教学手段的教学方式,不仅能够有效的达到本课程的教学目的,而且还能够提升学生的实践能力,是一种良好的教学模式。文章以超市的商品采购为实践内容,通过前期准备、模拟操作、后期总结三个部分来描述这一教学模式的实施效果。
The financial situation simulation teaching is a kind of actual combat exercise similar to the internal accounting of the enterprise. By letting the students perform their own duties in the enterprise finance department, carrying out the real post simulation training, let the students feel the real financial situation by themselves, Operational tasks Walkthroughs to experience accounting similar to the real financial environment. Through such a teaching mode, students’ strong interest in the content of the course can be greatly enhanced, and the practical teaching can be used to actualize the teaching contents of the course so that the actual financial situation can be presented to show the students the teaching content. This method of breaking the teaching of conventional teaching methods, not only can effectively achieve the teaching objectives of this course, but also to enhance students’ practical ability, is a good teaching model. This article takes the supermarket procurement of goods as the practice content, and describes the implementation effect of this teaching mode through the preparation, simulation and post-summary.