本文主要论述了如何在会计教学中应用角色扮演法的问题,即通过角色扮演让学生真正融入到会计学习中去,并通过模拟经济业务场景,展示概念形成过程,营造模拟企业氛围等等,提高学生的职业素质和综合能力。 This article mainly discusses how to apply the role-playing method in accounting teaching, that is, through role-play, students can really integrate into accounting learning, and through the simulation of economic business scenarios, the concept of the formation of the process to create a simulated business atmosphere, etc., to improve Students’ professional quality and comprehensive ability.