会计模拟实训教学是培养应用型会计人才的重要手段。随着知识经济时代的到来,会计的客观环境发生了重大变化,模拟实践教学在高职教育过程中所起的作用越来越重要,本文针对模拟实训教学在高职会计专业教育中所起的作用、存在的问题、改革高职会计模拟实训教学的模式等方面,围绕其如何提高模拟实训教学效果进行了认真探讨。 Accounting simulation training is an important means of training applied accounting talents. With the advent of the era of knowledge economy, the objective environment of accounting has undergone significant changes. The role of simulated practice teaching in the process of higher vocational education is more and more important. In this paper, aiming at the problem of simulated practice teaching in higher vocational accounting education The existing problems, and the reform of higher vocational accounting simulation training teaching mode, etc., on how to improve the teaching effect of simulation training conducted a serious discussion.