目前多数中职学校对会计模拟实验室的建设都十分重视,然而在建设中却存在着很多问题,本文对当前会计模拟实验的建设存在的主要问题作了分析,同时提出了建设模拟公司制企业会计验室的必要性和建设构想,试想让“企业”走进实验室,让学生走进“企业”学习会计,以解决学生学习和运用会计知识、提高专业技能难的问题。 At present, most secondary vocational schools attach great importance to the construction of accounting simulation laboratory. However, there are many problems in the construction of the accounting simulation laboratory. In this paper, the main problems in the construction of accounting simulation experiment are analyzed. At the same time, The necessity and construction of accounting laboratories, trying to let “business ” into the laboratory, so that students go into “business ” learning accounting, to solve the problem of students learning and applying accounting knowledge, improve professional skills difficult.