会计属于一个单位的核心部门,这个事实决定了会计专业实习的难度;而基于现实商业运作基础上的虚拟商业环境,是会计专业学生内训的重要手段,会计教学改革必须对此有充分的认识,精心组织这方面工作的实施,进而提高会计人才培养工作的可持续性。 The fact that accounting belongs to the core department of a unit determines the difficulty of the internship in the accounting profession. However, the virtual business environment based on the actual business operation is an important means of internal training for accounting students. The reform of accounting teaching must be fully understood , Carefully organize the implementation of this work, thereby enhancing the sustainability of accounting personnel training.