本文认为,会计实验教学是强化实践环节的基本形式,将自然科学中的实验机制引入会计教学,从不同角度寻求会计现象在实质上的共同特性,结合现有会计高等教育实验教学的弊端,建立为会计教育培养目标服务的会计实验教学体系,探讨会计实验教学体系的条件,对于提高会计高等教育效能有着极其重要的意义。 This paper argues that accounting experiment teaching is the basic form of strengthening practical links. The experimental mechanism in natural science is introduced into accounting teaching, seeking the common characteristics of accounting phenomena from different angles. Combined with the disadvantages of the existing experimental teaching of accounting higher education, It is extremely important to improve the efficiency of accounting higher education by setting up the accounting experimental teaching system for the goal of accounting education and exploring the conditions of the accounting experimental teaching system.