《财务管理》是会计专业的核心课程,具有很强的理论性和应用性。笔者通过多年的教学实践发现,模拟教学法通过创设一种仿真教学环境,拓宽了教学渠道,增强了教学的互动性,是理论联系实际的好途径,有助于培养学生清晰的专业理论知识、高超的专业技能和敏锐的专业判断能力,符合中职学校的人才培养目标,值得在教学实践中推广。 “Financial management” is the core course of accounting major, has strong theoretical and applicability. Through years of teaching practice, the author finds that the simulation teaching method is a good way to connect theory with practice by helping to create a simulation teaching environment, broaden the teaching channels and enhance the teaching interaction. It helps to cultivate students’ clear professional theoretical knowledge, Superb professional skills and keen professional judgment, in line with secondary vocational school personnel training objectives, it is worth promoting in teaching practice.