Abstract:
Fiscal Simulation Experiment is a very important practice course of finance and taxation profession. At present, on NEWGRAND public financial management software Gsoft mainly playing different roles for the exercise by simulating the business operation of the fiscal sector in different departments, and we achieved certain results. But through the questionnaire students who had finished the experimental teaching, we found that there are two obvious shortcomings in the current experiment design: firstly, the students couldn’t completely and comprehensively understand the contents of the fiscal sector; secondly, students’ understanding and familiarity with the fiscal business processes were not enough. On the basis of full investigation and research, we decided to refine and improve the current experimental processes, by increasing the budget units, treasury payment center and the operation of banks, and transmitting relevant information in the network, and achieving the relevant business transfer between different units. What enable students to simulate different units or departments in the process, enhance the knowledge and understanding of scope of fiscal services and the fiscal resources whole process about the application, financing, liquidation, and fiscal supervision and management, deepen the impression on fiscal business practices.