关于会计模拟实习问题,《广西会计》1991年第2期曾发表施羽明《试谈建立会计实验室的设想》一文,对加强实践性教学无疑是有裨益的。课堂教学脱离实践已是多年来中等专业学校普遍存在的问题。近几年来,许多财经院校建立了“会计模拟实验室”,其目的就是为了增强学生的实践动手能力,解决教学上实践性不足问题。但是,经过多次的模拟实习实践,笔者深深地感 On the issue of accounting simulation internship, “Guangxi Accounting” in 1991 the second issue of Shi Yu Ming “to talk about the establishment of accounting laboratory idea” article, to strengthen the practical teaching is undoubtedly beneficial. Classroom practice has been a common problem in secondary vocational schools for many years. In recent years, many financial colleges and universities set up an “accounting simulation laboratory”, whose purpose is to enhance students’ practical ability to solve practical problems in teaching. However, after many simulated practice, I feel deeply