提出模拟市场核算的本质特点以及与传统财务会计核算的区别与联系 ,认为两种核算手段相结合 ,可以丰富会计核算内容 ,提高企业核算、评价及决策水平 ,从而提高企业经济效益。 Proposed the essential characteristics of the simulated market accounting and the difference from the traditional financial accounting, and concluded that the combination of the two accounting methods can enrich the accounting content and improve the accounting, evaluation and decision-making level of the enterprise, so as to improve the economic efficiency of the enterprise.