会计学专业是一门实践性很强的专业 ,客观上要求加强实践教学环节 ,会计模拟实验是会计专业理论联系实际、培养学生实际工作能力的重要环节。因此 ,可在会计教学中 ,结合会计工作的实际 ,建立会计模拟实验室 ,开展会计模拟实验教学 ,培养学生的观察能力和动手能力 ,为毕业后能 Accounting is a highly practical profession, objectively requires strengthening the practice of teaching, accounting simulation experiment is the accounting profession theory with practice, training students an important part of the ability to work effectively. Therefore, in accounting teaching, combined with the actual accounting work, the establishment of accounting simulation laboratory, accounting simulation experiment teaching, training students’ observation and practical ability, after graduation