会计专业作为一门应用性课程,在课程教学中应该以实践性教学为主,为社会培养高层次的会计应用人才为主要培养目标,这就需要教师在教学的过程中将会计教学与实践要求紧密的结合起来,在教授基本会计知识的同时提高学生解决实际会计问题的应用能力,而模拟实训教学无疑是一种不错的选择。本文根据现有的研究资料,详细论述如何在中专会计教学中开展模拟实训教学,通过研究以期能够提高会计实践教学水平。 Accounting as an applied course, teaching should be based on practical teaching, for the community to cultivate high-level accounting talents as the main training objectives, which requires teachers in the teaching process of accounting teaching and practice requirements Tightly together, while teaching basic accounting knowledge, students’ practical abilities to solve practical accounting problems should be improved. However, simulation training is undoubtedly a good choice. Based on the existing research materials, this article discusses in detail how to carry out simulation training in accounting teaching in secondary schools, and hopes to improve the teaching level of accounting practice through research.