我们本着理论联系实际的原则，为增强学生的感性认识，培养学生的实践能力，于1991年建立了舍计模拟实验室。通过几届学生的模拟实习，收到了较好的效果，现根据我们的教学实践，介绍一下我们的体会和作法。一、开展会计模拟教学的必要性1．是由于高等院校培养目标决定的。高等 In line with the principle of linking theory with practice, we set up a simulation laboratory in 1991 in order to enhance our students’ perceptual knowledge and cultivate their practical ability. Through the simulation practice of several students, we have received good results. Now, according to our teaching practice, we introduce our experience and practice. First, the need for accounting simulation teaching 1. It is decided by the goal of higher education. higher