提高会计专业学生的实操技能,培养良好的专业素养是中职会计专业教学的目标。会计专业模拟实习结合理论知识,采用模拟的形式创设实操场景,从而提升学生的专业技能。但目前中职学校会计专业的模拟实习存在一定的问题,文章对此展开探讨。 To improve the practical skills of accounting students and to cultivate good professional accomplishments are the objectives of teaching accounting major in vocational schools. Accounting professional simulation internship combined with theoretical knowledge, the use of simulated forms to create real operating scenarios, so as to enhance students’ professional skills. However, there are some problems in the simulation practice of accounting major in vocational schools at present.