会计手工模拟实训的PBGS模式研究

A Study of the PBGS Mode of Accounting Manual Simulation Training

会计手工模拟实训在深化对知识的理解、拓宽就业方面有着重要作用，而在实际教学中却遇到了诸多问题。文章将PBGS教学模式引入会计手工模拟实训，构建了一种新的实训模式——会计手工模拟实训的PBGS模式，并对该模式的具体操作进行了探讨。

Accounting Manual Simulation Training plays an important part in deepening the understanding of knowledge and expanding employment. But there are many problems in its teaching. This paper introduces a PBGS mode to the teaching of Accounting Manual Simulation Training and constructs a new training mode—the PBGS mode of Accounting Manual Simulation Training. The paper also discusses the practical application of it.