随着我国加入WTO,社会对会计从业人员提出了越来越高的要求。本文从加强会计实验教学的必要性、会计实验教学的组织方式及在会计实验教学中应注意的问题等方面进行了论述,旨在指出实验教学是理论教学的必要补充,是培养满足社会需要的应用型会计人才的有效途径。 With China’s accession to the WTO, the society has put increasingly higher demands on accounting practitioners. This paper discusses the necessity of strengthening the teaching of accounting experiment, the organization of accounting experiment teaching and the problems that should be paid attention to in the teaching of accounting experiment. The purpose of this paper is to point out that experimental teaching is a necessary complement to theoretical teaching and a method to meet the needs of society An Effective Approach to Applied Accounting Talents.