会计是一门实践性很强的学科,在会计教学中不仅要向学生传授会计理论和会计方法,还应该注重培养学生的实际应用能力。本文在总结自己多年的会计模拟实验教学的经验教训来谈谈对会计模拟实验教学的认识。 Accounting is a very practical discipline, accounting teaching not only to teach students accounting theory and accounting methods, but also should pay attention to cultivate students’ practical ability. This article summarizes his many years of experience in accounting simulation experiment teaching to talk about the understanding of accounting simulation experiment teaching.