直面高职教育现状,正视高职生学习习惯和文化素质的特殊性,为贯彻高职院校人才培养宗旨,在狠抓教学质量,提高学生职业技能的大背景下,会计专业的教师从课堂教学入手,不断尝试新的教学方法,在建构主义理论的有力支持下,模拟会计教学法应运而生。 Facing the status quo of higher vocational education, facing the particularity of the learning habits and cultural qualities of higher vocational students, in order to implement the purpose of personnel training in higher vocational colleges, pay close attention to the quality of teaching, improve students’ professional skills in the context of accounting professional teachers from the classroom Teaching to start, continue to try new teaching methods, constructivism theory in the strong support of simulated accounting teaching method came into being.