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江苏科技信息 ›› 2019, Vol. 36 ›› Issue (1): 28-30.doi: 10.1004-7530/2019-36-1-28

• 管理与创新 • 上一篇    下一篇

会计模拟实验构建新思路

黄芳1,2,张莉芳3   

  1. 1. 南京审计学院 政府审计学院,江苏 南京 211815
    2. 南京大学 国际商学院,江苏 南京 210093
    3. 南京财经大学 会计学院,江苏 南京 210023
  • 出版日期:2019-01-10 发布日期:2019-07-09
  • 作者简介:黄芳（1972— ）,女,江西都昌人,讲师,博士研究生;研究方向：舞弊审计,民间审计。
  • 基金资助:
    江苏省高校优势学科建设工程二期项目;项目名称：现代审计科学;江苏高校品牌建设工程一期项目审计学专业基金资助项目(项目编号：PPZY2015A077);江苏高校哲学社会科学研究基金(项目编号：2018SJA0328)

Research on the new ideas of constructing accounting simulation experiments

Fang Huang1,2,Lifang Zhang3   

  1. 1. Government Audit School, Nanjing Audit University, Nanjing 211815, China
    2. Business School, Nanjing University, Nanjing 210093, China
    3. Accounting School, Nanjing Finance and Economics University, Nanjing 210023, China
  • Online:2019-01-10 Published:2019-07-09

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摘要：

现行各大高校的会计模拟普遍缺乏单据处理,致使学生普遍欠缺对单据流的理解;所模拟业务量过大阻碍了学生对整个会计循环的体会和把握;单纯以工业企业为模板,导致学生会计知识结构单一。针对这些问题,文章提出新的构建思路：会计模拟应按难易程度分为基础、中级和高级3个层次,并编写一系列自成一体高质量的实验丛书,对基础会计模拟应使用一式多联的原始单据、筛选少而精的业务,并采用手工方式;而对中、高级模拟,由于业务量较大且较为复杂,应使用电算化软件。

关键词: 会计模拟, 单据流, 内部控制, ERP

Abstract:

The current accounting simulation in colleges and universities generally lacks document processing, which leads to students’ general lack of understanding of document flow.The excessive amount of simulated business hinders students’ understanding and grasp of the whole accounting cycle. The simple use of industrial enterprises as a template leads to a single structure of students’ accounting knowledge. To solve these problems, a new idea is put forward that accounting simulation should be divided into the three levels: the basic level, the intermediate level and the advanced level, and a series of self-contained and high-quality experimental books should be compiled according to the degree of difficulty. For the basic accounting simulation, original documents should be used in the multiple links, fewer and more sophisticated businesses should be screened, and the manual methods should be adopted. For the medium and advanced simulation, the use of computerization software should be used due to the large and complex business volume.

Key words: accounting simulation, document processing, internal control, ERP

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