读了李雁鸣同志的《会计模拟实习应按实际工作岗位进行》(载《广西会计》1992年第5期,以下简称《李文》)后,颇受启迪。模拟实习是为了贯彻实践性教学原则,促进理论联系实际,提高学生实际工作能力,加深对所学书本知识的理解。实践说明,各财经院校目前按教材体系连续作业的会计模拟实习方法是受学生欢迎的,是有成效的,教师也是满意的。但《李文》却认为经过了模拟实习的学生“上岗后仍然适应性较差。究其原因,主要在于我们的模拟实习仍旧按照教材体系进行,有连续作业痕迹。……值得注意的是,在会计实际工作中,一般 After reading Comrade Li Yanming’s “Accounting Simulation Practice should be carried out in accordance with the actual job post” (which contains “Guangxi Accounting” No. 5 of 1992, hereinafter referred to as “Li Wen”), quite inspired. Simulation practice is to implement the principle of sexual teaching, to promote the theory with practice, improve students’ practical ability to work, deepen their understanding of the book knowledge. Practice shows that all financial and accounting colleges and universities currently operate continuously according to the textbook system of accounting simulation practice is welcomed by students, is effective, teachers are satisfied. However, “Li Wen” thinks that after the simulated internship, the students "still have poor adaptability after taking part in the work, mainly because our simulated internship is still conducted according to the teaching material system and there are traces of continuous operation .... It is worth noting that, In the actual work of accounting, in general