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在会计实践教学中，引入自然科学中的实验机制、实验理论和实验方法，借鉴移植实验功能，构建会计模拟实验机制，促进会计理论教学与会计实践相结合，是会计教学改革的一个重要研究课题。本文拟通过对会计模拟实验生产的现实背景、涵义、基本特征、实验对象的选择、组织运行方式、模拟会计实务电算化、会计模拟实验与教学计划的接轨和会计模拟实验与校外实习的关系等方面的探讨，以期初步构建出会计模拟实验的基本理论和方法
In the teaching of accounting practice, it is an important research topic in the accounting teaching reform to introduce the experimental mechanism, experimental theory and experimental method in natural science, learn from the experimental function of transplantation, build the accounting simulation experiment mechanism and promote the combination of accounting theory teaching and accounting practice . This article intends to pass the reality background, the connotation, the basic characteristic, the choice of the experiment object, the organization operation mode, the simulation of the accounting practice, the connection between the accounting simulation experiment and the teaching plan and the relationship between the accounting simulation experiment and the internship So as to initially construct the basic theory and method of accounting simulation experiment