会计改革,方兴未艾。开展会计学习教学,培训实践技能,已成为改革会计教育的一个重要内容。本文就我校几年来开展财务会计模拟实习教学工作谈一些自己的体会。一、财务会计模拟实习教学的必要性财务会计专业是一门理论性和实践性都很强的学科,中等专业学校财务会计专业(含财经类专业)的学生,主要是面向基层,培养应用型的从事财务会计及经济管理工作的人才。因此,要求这类学生,不仅要掌握财务会计的基本理论和基本方法,而且还应熟练地掌握其基本技能。这样才能应用会计的基 Accounting reform, in the ascendant. Carrying out accounting learning teaching and training practical skills has become an important content of reforming accounting education. This article on my school for several years to carry out financial accounting practice teaching practice to talk about some of their own experience. First, the need for financial accounting practice simulation teaching Financial accounting is a highly theoretical and practical disciplines, secondary accounting school financial accounting (including finance and economics major) students, mainly for the grassroots level to develop application-based Engaged in financial accounting and economic management personnel. Therefore, to ask such students, not only to master the basic theory and basic methods of financial accounting, but also should master the basic skills. This can be applied accounting basis