虚拟实训技术作为一种新兴技术,在各行各业都有广泛的运用,本文将通过分析虚拟实训的特点、优势,并结合当前中职财会专业教学现状和局限,探讨虚拟实训技术在中职财会实践教学中应用的可行性及方法,提出构建虚拟实训为主轴的财会实践体系,通过打开视野和转变观念,推进中等职业学校财会专业实习、实训的教学改革,提升校内模拟实训的层次和质量。不仅要关注虚拟实训的内部因素,还要注重外部因素:如加强教师素质、课程改革等。 As an emerging technology, virtual training technology has been widely used in all walks of life. This article will analyze the characteristics and advantages of virtual training and the current status and limitations of the current teaching of finance in China, The feasibility and method of the application of practical accounting in secondary vocational schools, put forward the system of accounting practice, which mainly focuses on the construction of virtual training. By opening up the field of vision and changing concepts, the teaching reform of practical and training of accounting in secondary vocational schools is promoted, Training level and quality. Not only to pay attention to the internal factors of virtual training, but also pay attention to external factors: such as strengthening the quality of teachers, curriculum reform.