高职会计实训面临大数据时代的信息化时代和现实的局限,需要进行改革,进行会计实训体系的重构。本文先分析了传统实训体系不足,提出建立会计虚拟实训室的必要性,提出会计虚拟实训的特点、要素、项目内容。 Accounting training in vocational colleges is confronted with the limitations of the information age and reality in the era of big data. It is necessary to carry out the reform and to reform the system of accounting training. This paper first analyzes the shortcomings of the traditional training system, puts forward the necessity of establishing the accounting virtual training room, and puts forward the characteristics, elements and items of the accounting virtual training.