因为在我国会计专业的学生不仅要有扎实系统的理论知识,还要对操作技能很熟练,本身会计学科的应用性和操作性都很强,所以必须把实验教学作为创新教育的主要内容,相对来讲,在高校的会计专业学生倾向于会计理论方面的学习,动手能力较差,毕业后难以很快适应工作需要,因此呢,建立会计模拟实验室是搞好会计教学的重要条件,加大实验室对内、对外开放力度,让其成为有科学特点的实验室,本文阐述了在教学过程中需要注重的教学方法与运用。 Because in China accounting students not only have a solid theoretical knowledge of the system, but also very proficient in operating skills, their own accounting disciplines of the applicability and operability are strong, it must be experimental teaching as the main content of innovation education, relative In terms of accounting, accounting students in colleges and universities tend to study accounting theory, poor ability to start working, it is difficult to quickly adapt to the needs of work after graduation, therefore, the establishment of accounting simulation laboratory is an important condition for improving accounting teaching, to increase The laboratory is open both internally and externally, making it a laboratory with scientific characteristics. This article elaborates the teaching methods and applications that need to be emphasized in the teaching process.