Study On The Construction Of Cooperative Learning In Simulated Practice Course Of Secondary Vocational Accounting And Its Application

With the accelerated pace of social and economic development,the society's requirements for accountants are also rising.The secondary vocational and technical school,as the cradle of cultivating ordinary accounting personnel in enterprises,is bound to adapt to the needs of social development and provide practical accounting talents with both theoretical knowledge and practical operation skills for enterprises.Therefore,in order to strengthen the practical and operational ability of students majoring in accounting in secondary vocational schools,how to better carry out accounting simulation practice courses in secondary vocational schools has been put on the agenda.However,the current traditional teaching of accounting simulation practice does not divide the roles,which is inconsistent with the fact that students will be engaged in different accounting positions in enterprises in the future.In order for the students to go to the role of the accounting position faster after graduation,this requires us to work in the position division cooperation and take regular shifts to get to know the roles and responsibilities of different accounting positions in the accounting simulation practice.Firstly in this paper summarizes the domestic and foreign related literature about cooperative learning,on the basis of social interdependence theory,motivation theory,social cohesion theory as the theoretical basis of cooperative learning,and based on the current teaching situation of the simulated accounting practice course in secondary vocational schools,this paper analyzes the necessity of cooperative learning in the simulated accounting practice course in secondary vocational schools,construct a cooperative learning mode combining job sharing and job rotation,and from the four aspects about the construction of cooperative learning group,cooperative learning content,cooperative learning atmosphere,cooperative learning evaluation to elaborate.Then,according to the cooperative learning model constructed,a class is selected as the experimental research object,and the experimental class students are divided into reasonable groups,and the group members are divided into different positions and rotated.At the same time,clear teaching contents are selected,cooperation and discussion are encouraged,and cooperative learning teaching strategies combining job sharing and job rotation are implemented.Based on the experimental results,the effectiveness of cooperative learning between job sharing and job rotation is analyzed and evaluated.Finally,through the comparative analysis of the questionnaire,classroom observation,interview and test scores before and after,the experimental results are obtained: in the course teaching to carry out job sharing and job rotation of cooperative learning is an effective teaching methods and strategies,it not only improves the students' learning motivation,enhances the interest in learning,improves the grades,but also enhances the students' subject consciousness,cooperation consciousness,improves the students' interpersonal ability and professional ability to adapt.As a breakthrough of traditional teaching methods,cooperative learning has been applied to education teaching by more and more teachers,and the simulated practice course of secondary accounting is no exception.However,the cooperative learning in the simulated practice course of accounting in secondary vocational school is not just a group cooperation.Because of the financial division of accounting positions in enterprises,the particularity of the internal restriction system of enterprises,and the fact that students can not hold multiple accounting positions at the same time when they graduate,the cooperative learning of job sharing and job rotation is taken in theaccounting simulation practice courses,which is also the innovation point of this paper.