Practice Research By Applying Situational Simulation Teaching In Professional Accounting Subject Of Secondary Collage

Secondary collage are part of the composition of China’s education system,providing a large number of specialized professionals for China’s social and economic development.The vocational ability training of secondary collage students has attracted people’s attention.Under the new education environment,all aspects of education are constantly innovating.Accounting profession is an important part of this colleges.Therefore,strengthening accounting profession has a positive effect on current social and economical development.This study analyzes the problems existing in the teaching of accounting profession,and brings forward the idea of introducing simulation teaching into the teaching of accounting.A preliminary discussion on how to effectively implement simulation teaching and the effect of simulation teaching has been done.In the accounting professional teaching of secondary vocational schools,the application of simulation teaching method is carried out,bringing students into the simulated working environment,allowing students to experience the real working environment,completing tasks in the various positions created,and cultivating students.The ability to discover,analyze and solve problems fundamentally enhances students’ professional skills,cultivates professional ethics,promotes the practice of accounting reform in secondary vocational schools,and trains practical talents that are really needed for society and enterprises.The simulation teaching method has the characteristics of subjectivity,application,interaction,openness,creativity and evaluation.It can enhance students interest and confidence in learning,enhance students professional ability,and provide students with professional learning environment.The author has optimized the application of simulation teaching,and proposed to clarify the teaching objectives,carefully designed the teaching details,create enterprise context,enhance student experience interest,group cooperative learning,enhance team collaboration ability,scientifically display results,and form a muti-evaluation system.In the "Financial Accounting" course,the author conducts the application experiment of simulation teaching,and compares the implementation effects from the comparison of the results of the school’s skill competition.The author selects two classes of accounting majors from the unit to conduct investigations.The two classes from the ballet draw that has been chosen from the class of 2017 finance was class three as the experimental class and class four as the comparison class,and the accounting courses of the two classes will be taught by the author.Thereby reducing the difference caused by the teachers factor,Through the comparison of the results from the student’s overall evaluation,the questionnaire of student learning,the comparison of the results of the skills competition in the school and the survey of student satisfaction,the effect of the implementation has been compared.It demonstrates that the application of simulation teaching has achieved certain teaching results.Finally,the author puts forward some suggestions for the application of simulation teaching in the accounting professional of secondary collage,that is,carefully designing and creating situations related to corporate accounting jobs;increasing practice and continuous improvement of the practice level of accounting professional teachers,combine traditional manual accounting with modern financial software.