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会计模拟实习是推进电大财会专业素质教育,全面、系统、真实地提高学生会计实务能力的有效实践性教学方式。科学合理的全过程质量控制是保证该方式有效性的根本措施。
Accounting simulation is an effective practical teaching method to promote the professional quality education of TV University Accounting, comprehensively, systematically and truly improve students’ accounting practical ability. Scientific and reasonable whole-process quality control is the fundamental measure to ensure the validity of this method.