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you hua gao xiao hui ji mo ni shi yan xin si lu
Pages: 127-128
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  会计模拟业务流单据流内部控制ERP;
Abstract: 目前我国高校会计模拟普遍存在两个重大缺陷:其一,会计模拟实验所用原始凭证均为一式一联,未能培养学生对单据流、业务流和内部控制的感性认识;其二,会计模拟仍为以前传统的"做题式"会计模拟,业务量大而全,编制报表成为一句空话。本文深入分析了其中的问题,并提出了解决思路。
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