高校如何有效运用模拟实践教学法,推进会计学教学改革以突出“实用型人才”的培养特征,显得十分重要。基于此,从会计教学中存在的主要问题出发,并以此为基础,提出了模拟实践教学法在会计学制作教学中的应用策略,以供相关读者参考。 It is very important for colleges and universities how to effectively use the simulated practice teaching method to promote the teaching reform of accounting to highlight the training features of practical talents. Based on this, starting from the main problems existing in accounting teaching, and based on it, the author put forward the application strategy of simulated practice teaching in accounting teaching, which can be used for the reference of relevant readers.