中等职业学校会计专业所培养的学生体现理论知识与实践技能并重。对此,中职学校也越来越重视会计专业学生的实践技能,并通过建立会计模拟实验室等方式加强实践技能的教学。会计实习的硬件设施得到保证是提高学生实践技能的前提,而提高会计模拟实习效果才是真正加强学生实践能力的关键。 The students trained by the secondary vocational school accounting profession embody both theoretical knowledge and practical skills. In this regard, vocational schools also pay more and more attention to practical skills of accounting students, and through the establishment of accounting simulation laboratory and other ways to strengthen the teaching of practical skills. The assurance of hardware facilities of accounting practice is the prerequisite to improve students ’practical skills, and the key to improving students’ practical ability is to improve the effectiveness of accounting simulation practice.