会计实训教学已经发展形成了一种比较稳定的模式,要突破这种模式,必须从教学理念、实训设施、实训内容、实训方法等方面进行配套改革。本文构想的会计实训教学体系包括手工会计模拟实训和电算化会计模拟实训两个系列,每个系列分别包含“真账会计分析”、“模拟会计核算”和“模拟会计检查”三个部分。 Accounting practice teaching has developed a relatively stable model, to break through this model, we must from the teaching philosophy, training facilities, training content, training methods and other aspects of supporting reform. The teaching system of accounting practice conceived in this paper consists of two series: manual accountant simulation training and computerized accounting simulation training. Each series includes “real account accounting analysis”, “simulated accounting” and “simulated accounting inspection” Part.