中高职会计学教育,是以培养德、智、体全面发展,具有一定实践能力和管理能力的会计专门技术应用型人才为主要目标的中高等教育。受传统教育思想的影响,现在的中高职会计教学,仍是理论教学占主导地位,这在课程设置、教学课时安排,以及教学内容、教学方式上都有很明显的表现:大多数中高职院校都配有会计模拟实训室,远未达到仿真的要求; Accounting education in higher vocational education is based on the cultivation of moral, intellectual and physical development, with some practical ability and management ability of accounting expertise applied talents as the main goal of higher education. Influenced by the traditional educational thoughts, accounting teaching in middle and high vocational schools is still dominated by theoretical teaching, which has obvious manifestations in terms of curriculum, arrangement of teaching hours, teaching contents and teaching methods: Vocational colleges are equipped with accounting simulation training room, far from the simulation requirements;