模拟实习作为一种教学方法近年来在职业高中的实习教学中得到了广泛的应用和发展,尤其在第三产业的各个专业中更显示出勃勃生机。财会专业在初办阶段的实习一直依靠社会上的银行进行实地实习,收到一定的效果,也培养了一大批财会人才,但时间一长大量的学生在银行受到各种条件的限制,得不到全面的锻练,同时,银行也很难接纳更多的实习学生。在这种情况下,模拟实习开始悄悄走入 As a teaching method, simulation practice has been widely applied and developed in practice teaching in vocational high schools in recent years, especially in the various professions of the tertiary industry. The internship in the initial stage of the finance and accounting profession has always relied on social banks to carry out field internships and received some results. It also trained a large number of accounting professionals, but over time, students in large numbers were subject to various conditions in the banks. To a comprehensive exercise, at the same time, the bank is also difficult to accept more interns. In this case, simulated internship began quietly into