近年来,许多中专学校为了解决校外实习难的问题,陆续地建立了“财会模拟实验室”,提高了学生的实践技能,缩短了理论与实践的距离,为学生毕业后上岗打下了坚实的基础。但与此同时,有些学校却试图以“模拟实习”取代校外实习。笔者认为,这种做法是不妥当的,因为:(1)模拟实习只是“实践课堂”的一部分,校外实习会遇到许多 In recent years, in order to solve the problem of difficult internship outside school, many secondary schools set up “Finance and Accounting Simulation Laboratory” one after another to improve students’ practical skills, shorten the distance between theory and practice and lay a solid foundation for post-graduate employment basis. In the meantime, however, some schools have tried to replace their off-campus internship with “simulated internship.” The author believes that this approach is not appropriate, because: (1) simulated internship is only part of “practice class”, internship will encounter many off-campus