目前,中等林业学校财会专业的实习一般都采用模拟实习形式。在模拟实习中,每个学生都按老师事先准备好的实习资料进行模拟实习,这对于加强实践性教学环节,提高学生动手能力起到了一定的作用。但就目前模拟实习的整体情况来看,还存在着过于简单化和形式化的倾向。如以模拟实习教程代替实习资料、资料不全面、缺少一些必要的环节等问题。据了解,不少学校目前模拟实习资料采用的是模拟实习教程,有的是统编教程,有的是自编教程,还有的是老师出的模拟题。这些资料从形式上看, At present, internships in accounting and accounting major in secondary forestry schools generally use simulated internship forms. In the simulation practice, each student carries out simulated internship according to the teacher’s pre-prepared internship materials, which plays a role in strengthening practical teaching and improving students’ practical ability. However, as far as the overall situation of simulated practice is concerned, there is still a tendency of simplification and formalization. Such as internship training tutorial to replace the internship information, incomplete information, the lack of some necessary links and other issues. It is understood that many schools at present simulated internship data is simulated internship tutorials, some are compiled tutorials, some self-compiled tutorials, and some teachers out of the simulation questions. These data from the formal point of view,