Construst Accounting Course Simulation Teaching Method On The Basis Of Higher Vocational

The twenty-first century is the century of competition for talents. Talents, as the core competency of enterprises, have been given the increasing attention in enterprises. While as the guardians of economic order, the accounting personnel have become an extremely important social role in today's economic development. Meanwhile, the accounting educators training accounting personnel should realize that the economic environment and technology are constantly changing, which in turn have placed higher expectations to accounting talents. The new concept asks for the personnel more professional, more innovative, more flexible, and more integrated. Today's accounting education must advance with the times, and adjust itself, thus training accounting talents to the needs of society.The traditional accounting teaching was academic and systematic. After years of research and adjustments, it contains its inherent belief in educating people with rational elements. It can not be denied that today's society has undergone tremendous changes--the more specializes the culture, the more the need for accounting. And the development of accounting is tightly attached to the social and economic development, which requires the rapid development of accounting. But today's students extremely exposed to instant culture, and excessively rely on computers and networks. As a result, their horizon widened, but their practical ability weakened. While the traditional accounting concept of training personnel system does not anticipate these changes so that the training effect is always found to be unsatisfactory to everybody, not only teaching staff, but also students who are confused.The paper, based on the above analysis, aimed at improving accounting teaching and learning and solving puzzles, proposes the embedded application of accounting courses and simulation teaching method by taking the example of basic accounting courses. The model is to move business into the classroom, imitating and creating enterprise working environment for students to directly know the business at first, and then to understand the accounting theory and methods under the premise of better knowing the corporate structure and real operation. With the professional ability to judge, Students are able to flexibly apply accounting knowledge to address the accounting business, which also completely mimic the process of financial management of enterprises, and practice the business in financial sectors and other positions, with real evidence, account books, reports. Rather than enforcing the students to remember the boring accounting knowledge, especially the types of books, the teaching method combines the accounting theory with the accounting training courses to enable students to gain experience from practice and to solve the problems in theoretical study.