Research On The Application Of Simulation Teaching Method In The Course Of 《Financial Accounting Of Enterprises》 In Secondary Vocational Schools

At the beginning of the 14th Five-Year Plan,the state further clarified the importance and future direction of secondary vocational education.With the rapid development of economic and social and industrial transformation and upgrading,reform of secondary vocational education and vocational colleges under the new situation facing new challenges,secondary vocational education teaching still exist many problems to be solved,therefore,in order to better adapt to economic development,advancing with The Times,vocational schools should develop meets the needs of the new era of professional and technical personnel,Secondary vocational education and teaching reform is imminent."Enterprise financial Accounting" is a compulsory professional course for finance and trade majors in secondary vocational schools.However,as a required course for finance and business majors,the teaching reform of Enterprise Financial Accounting has not been paid enough attention with the prosperity of vocational education.At present,the teacher-oriented teaching mode is still the main melody of the course of "Enterprise finance and Accounting" in secondary vocational schools."Teachers teach by script,students learn by rote" is also the "teaching method and learning method" commonly used by everyone.However,most secondary vocational students do not understand the practical significance of theoretical knowledge,leading to the examination on the past,learned to forget,into the practical training class needs to "supplement" theoretical knowledge,practical work still need to "supplement" the vicious circle of theoretical knowledge.At the same time,secondary vocational students are in adolescence,with "unable to sit on the bench",unable to concentrate and other characteristics,the psychological resistance to learning is relatively strong,resulting in unable to learn the course efficiently.Simulation practice teaching as a kind of can let students highly involved in classroom teaching method,and the role of plug type as the breakthrough point applied to the secondary vocational schools in the enterprise financial accounting course,let the students put the specific knowledge and students’ classroom simulation exercise harvest,and then to the summary of the knowledge,fully mobilize the enthusiasm of the students learning theory knowledge,It is helpful to enhance students’ cooperation ability and practical skills,and improve students’ comprehensive understanding of the content they have learned.Simulation exercise teaching method allows students to "learn" from "learn" to "learn",while consolidating the theoretical foundation can also lay a solid "basic skills",so that the classroom teaching really realize "student growth as the center".This "basic skills" is not only of great help to students’ subsequent practical learning of accounting courses and actual job work,but also plays an irreplaceable role in the transition from theory to practice.Therefore,this paper uses literature research method,questionnaire survey method,interview method and other research methods to carry out research from the following aspects:Part one: Introduction.Through the collection of domestic and foreign information on the background,significance and research materials of the paper to integrate and write,so as to clarify the writing ideas and research methods,and on this basis,put forward the innovation of this paper.The second part: mainly define the concept of simulation exercise teaching method,sort out the constructivism theory and other theories related to simulation exercise teaching method,which provides an important theoretical basis for the study of this paper.The third part: secondary vocational school "enterprise finance accounting" course teaching status investigation and analysis.Through questionnaires,data analysis and other research methods,this paper expounds and analyzes the current situation and existing problems of the course of "Enterprise financial Accounting" in secondary vocational schools,and analyzes the feasibility of the application of simulation training teaching method in the course of "Enterprise Financial Accounting" in secondary vocational schools.The fourth part: the application of simulation exercise teaching method in the course of enterprise financial accounting in secondary vocational schools is a new teaching design.First of secondary vocational school "enterprise financial accounting" course nature analysis,and then "enterprise financial accounting" course teaching program design,and finally the specific process in the overall program of the course detailed arrangement.Based on the case,the group was assigned scientifically to conduct classroom simulation drills through "role substitution".Part five: the practice and application of simulation teaching method in the course of Enterprise Financial Accounting in secondary vocational schools.The section of "accounting of purchasing raw materials" is taken as an example to carry out the concrete practice teaching of simulation exercise teaching method.Finally,the effect is examined and analyzed according to students’ scores.Part six: Summary and prospect.This chapter mainly summarizes the specific effects of applying the teaching method of simulation exercise to the course of Enterprise financial Accounting in secondary vocational schools,and points out the shortcomings,so as to provide important reference for the teaching reform of enterprise financial Accounting in secondary vocational schools in the future.