Study On Synthetical Simulation Experiment Teaching System Based On Financial Situation

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.