会计模拟实习是会计实践教学的一个重要环节,具有综合性、技术性和操作性强的特点。笔者为了解决会计模拟实习教学中教师指导难和学生学习难的“两难”问题,提高会计模拟实习效果,结合会计模拟实习教学的特点,适应素质教育的要求,从分组教学法的选用、实施分组教学法的基本步骤、实施分组教学法应注意的问题等三个方面,对分组教学法在会计模拟实习教学中的具体运用进行了比较深入的探讨。 Accounting practice is an important part of accounting practice teaching, with a comprehensive, technical and operational characteristics. In order to solve the “dilemma” problem of teachers ’instruction and students’ learning difficulties in the teaching of simulated accounting practice, the author improves the effect of the simulated accounting practice and combines with the characteristics of the simulated accounting practice teaching to meet the requirements of quality education. Based on the selection of group teaching method, The implementation of group teaching method of the basic steps, the implementation of group teaching method should pay attention to the three aspects of the group teaching method in the practice of accounting simulation teaching practice conducted a more in-depth discussion.