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,还应注重培养学生的实际应用能力,会计模拟实训教学是培养应用型会计人才的重要手段,本文针对模拟实训教学在高职会计专业中所起的作用,存在的问题、改进模拟实训教学的方法做一些探讨。 Accounting is a highly practical discipline, accounting teaching not only to teach students accounting theory and accounting methods, but also should pay attention to the practical ability of students, accounting simulation training is an important means of training application-oriented accounting personnel , This article aims at the role and existing problems of simulation training teaching in higher vocational accounting major and makes some discussions on how to improve the teaching of simulation training.