目前,许多财会中等专业学校都陆续地建立了“模拟实验室”,进行模拟实习。但是在模拟实习的考核上仍存在着考核标准不全不细和考核标准与实践工作相脱离的问题。导致学生 At present, many accounting secondary schools have established “simulation lab” one after another to conduct simulated internship. However, there is still a problem in the assessment of simulation practice that the assessment standards are not complete and the assessment standards are separated from the practice work. Lead students