会计人员素质的高低直接影响到会计信息资料的真实、完整。高素质会计专业人才的培养涉及到会计教育领域的各个方面。其中 ,会计模拟实习是重要的实践性教学环节。在模拟实习过程中 ,学生通过动手处理有关经济业务 ,能够切身体会和尝试出纳员、材料核算员、成本核算员等会计工? The level of accounting personnel directly affects the quality of accounting information is true and complete. The cultivation of high-quality accounting professionals involves all aspects of accounting education. Among them, accounting simulation practice is an important part of practical teaching. In the simulation internship process, students through the hands-on economic operations, to personal experience and try cashiers, materials auditors, cost auditors and other accounting workers