1、1Study on the Construction of Multi-functional Comprehensive Accounting Laboratory（School of Management,Yulin University, Yulin, Shaanxi, 719000） Abstract. Accounting is a course which emphasizes the theory and the practice. The problems of college accounting in training teaching are mainly caused b
2、y the accounting laboratory to some extent. Therefore, the construction of multi-functional comprehensive accounting laboratory is of great significance. The multi-functional comprehensive accounting laboratory should include the basic laboratory, the intermediate laboratory and the advanced laborat
3、ory those three levels of laboratory. The mode of accounting training is also changed. Finally, the specific steps of the multi-functional comprehensive accounting laboratorys construction are also proposed in this paper. Key words: Multi-functional,comprehensive,accounting laboratory, training 1 Th
4、e existing problems of college accounting training teaching 21.1 The disjunction of accounting theoretical teaching and accounting actual business or practical cases It can be described outstandingly in two aspects: for the teaching materials, the financial accounting textbooks are taken as the exam
5、ple, in which the accounting standards are basically explained or described. The background, the experience, the steps, the process and the adopted certificates of accounting business are not introduced. For the teaching methods, the “indoctrination” teaching method is employed. The case teaching an
6、d the modern means are seldom adopted to reproduce the real scene of business processes. The ability of analyzing and solving problems of students cannot be well cultivated. 1.2 The disjunction of the hardware facilities and the software facilities in accounting laboratory Currently, most colleges c
7、annot well understand the construction standards and the teaching functions of accounting laboratory. They only emphasize the investment of hardware and ignore the investment of software. At the same time, the practical information is single, small and simple so that the construction of accounting l
8、aboratory has hovered at a low level position for many years. Whats more, the purpose of 3constructing the laboratory in some colleges is to cope with the teaching assessment of the Ministry of Education. These laboratory resources will be seldom used after being assessed. 1.3 The disjunction of acc
9、ounting manual simulation experiments and accounting computerization experiments At present, the accounting manual laboratory and the accounting computerization laboratory have been set in most colleges. However, the non-connection two-wire mode has been employed in the curriculum. The accounting so
10、ftware data used by accounting computerization has nothing to do with the manual simulation data. The manual experimental results cannot be further verified through the computers. The organic contact and the cross-validation of them cannot be reflected. 1.4 Lack of practice bases and standardized ma
11、nagement tools in the off-campus internship With the increase of school enrollment, most colleges have adopted the method that the students will find the internship units by themselves and the guidance teachers will guide them. The relevant departments of internship units and the accounting departme
12、nts are responsible for the practice activities of students. They will give the specific guidance and supervision to the students according to the internship requirements of 4school. When the internship is finished, the internship units will provide the internship reviews and the internship performa
13、nce. Afterwards, these reviews will be sent to the guidance teachers who can give the results by a certain percentage. 1.5 The laboratories cannot be shared The relevant majors or the relevant disciplines have respectively set up the laboratories. These laboratories are not communicated and they are
14、 disjointed. On the one hand, the accounting manual practice is disjointed with the experiments of financial management, auditing and tax planning. The ability of students to handle the accounting work cannot be fully exercised. On the other hand, the accounting computerization courses only involve
15、with the simulation training of financial software, which are disjointed with the important application courses such as the computerized financial management and the computer auditing, etc. 2 Basic functions of multi-functional comprehensive accounting laboratory The multi-functional comprehensive a
16、ccounting experimental projects rely on the construction of laboratories with various functions. The following functional laboratories should be 5contained: 2.1 Basic laboratory The basic laboratories include the manual simulation laboratory, the computerized laboratory, the auditing laboratory, the
17、 cost accounting laboratory and the corporate management decision-making center laboratory. The training project refers to the validation experiments in basic courses. The training purpose is to establish the laboratories with the basic skills and the basic technical operations. The purpose of exper
18、iments is to make the students master the professional skills so as to achieve the basic requirements of professional quality: they should understand the processing operation of manual documents, account books and reports; they should be familiar with the training mode accounting software and obtain
19、 the software application certificate; they should learn to use the software to deal with the actual business; they should master the auditing processes and the basic operations; they should be familiar with the corporate finance and the fund management; they should experience the application of ban
20、k-enterprise interlink (centralized management of funds) and the remote reimbursement center management. 2.2 Intermediate laboratory 6The intermediate laboratory includes the ERP sandbox laboratory, the ERP simulation laboratory and the group finance laboratory. The training project refers to some c
21、omprehensive and design experiments in the professional courses of management. The purpose of training is to use the advanced management ideas and management concepts to conduct the prediction, the decision analysis, the financial supervision and control, the financial analysis, the production opera
22、tion management and the human resource management. At the same time, the ability of management and analysis of students can be also cultivated: the cognition of the operation processes of enterprises, the experience of business activities and the improvement of operation ability; the enhancement of
23、management quality and the centralized financial management training; the simulation experience of centralized fund management and training management; the comprehensive practice of simulating the corporate operations in school; the entrepreneurship and operations. 2.3 Advanced laboratory The advanc
24、ed laboratory includes the simulation laboratory of the market operations. It is the laboratory where the teachers, the researchers and the outstanding senior students 7complete the project topics. 3 Training mode of multi-functional comprehensive accounting laboratory The multi-functional comprehen
25、sive accounting laboratory can complete the experience of concrete practice through adopting the following new teaching models: 3.1 Demonstration experiment The teachers can use the accounting experimental teaching software and adopt the animation, the pictures and the sound to produce the multimedi
26、a courseware. Combined with the explanation of teachers, the whole processes of preparing the documents, bookkeeping and preparing the reports will be demonstrated to the students so as to make them have a comprehensive understanding for the whole process of accounting. In the process of experimenta
27、l teaching, the teachers can also present the experimental television materials at any time according to the needs of teaching in order to solve the key content and the difficult problems in the practice tutorship of teachers. 3.2 Simulation training mode in groups The simulation training in groups
28、can make the students simulate the transfer of some relevant documents of the 8personnel in the business department, the transportation department and the accounting department of supplier units, transport units and purchases units. At the same time,the cashiers in accounting department can settle t
29、he accounts with the documents in the bank of virtual enterprises. This operation will teach through lively activities, which can greatly active the teaching atmosphere and enhance the perceptions of students. 3.3 Practice simulated in different modules and different stages The module experiment tak
30、es the chapters of theoretical textbook as the experimental unit and the experiments are respectively organized according to the progress of theoretical teaching. Then, the students will have an intuitive understanding for the application of the relevant theoretical knowledge in the practical operat
31、ion after learning a chapter, which can further deepen the understanding and the grasp for the theoretical knowledge. After learning an accounting professional course, the students will be arranged to simulate the enterprises to design a set of accounting process flow business which is consistent wi
32、th the teaching objectives for one or two weeks. Afterwards, the students can practice a complete accounting process, which is from the simulation of an 9enterprise to build a new account to a series of basic accounting business processing such as handling the original certificate, filling in the vo
33、uchers, registering the books and preparing the accounting reports, etc. 3.4 Practice mode of comprehensive simulation The comprehensive simulation practice is usually conducted before the employment when the students finish their professional courses. Then, the ability of students to comprehensivel
34、y use the professional knowledge can be improved. It is no longer the repetition of stage simulation practice and it belongs to the high-level accounting simulation practice. The key of simulation refers to the content that the enterprises connect with the external economic operation environment, wh
35、ich can fully reflect the relationship between the enterprises and other business. 4 Construction steps of multi-functional comprehensive accounting laboratory 4.1 Formation of laboratory construction team It is required to form the construction team of laboratory and develop the scientific and rati
36、onal teaching objectives and plans of accounting practice. From the configuration of the hardware facilities such as the field of experimental teaching 10to the structure, the content and the system of experimental courses, the organization and the writing of experimental materials and case informat
37、ion, the scientific integration of various disciplines, the configuration of the teaching software of various disciplines, the preparation of the multimedia courseware of simulation teaching and the construction of the experimental network platform which is related to the course content and so on, a
38、ll of them indicate that this is a complex system engineering. Therefore, the plan of the laboratory construction can be divided into the immediate plans and the long-term plans. The length of planning is determined by the school conditions, the funds situation and the human resources. 4.2 Experimen
39、tal sites and preparation of facilities When selecting the experimental sites, it is required to distinguish the accounting manual simulation room and the comprehensive information simulation room. The main function of accounting manual simulation room refers that this laboratory is conducive to the manual operations of students as well as the preparation and the presentation of software, courseware and simulation of live action. The main functions of accounting comprehensive information simulation room include: the single manual simulation and the computerized simulation of various
