会计专业中等教育由理论性教学和实践性教学两部分的内容所构成．实践性教学是解决学生将所学的理论性知识与实际相结合；是提高学生动手操作能力的重要环节．然而，目前各学校会计专业普遍遇到的困难之一就是难以确定长久稳定的实习基地，并且实习经费日益感到不足．面对这种 Accounting professional secondary education consists of two parts: theoretical teaching and practical teaching. Practical teaching is to solve the students will be the theoretical knowledge combined with the actual; is to improve students ability to operate an important part. However, one of the difficulties commonly encountered by accounting schools at present in schools is the difficulty of identifying a long-term and stable internship base and the growing apprehension of internships. Face this