会计综合模拟实训是会计专业进行能力培养的专业实训课程。它不仅是学生理论与实际操作相结合的教学过程,也是其毕业前一次综合的仿真实践活动。本文从会计综合模拟实训的意义、作用着手,对实训教学的设计、实现、测评以及教学中遇到的问题进行了深入探讨,并提出了解决问题的建议,为高校会计综合模拟实训教学提供了借鉴,具有一定的现实意义。 Accounting comprehensive simulation training is a professional training of accounting profession ability training courses. It is not only a combination of theory and practice of students teaching process, but also before the graduation of a comprehensive simulation practice. This article starts from the meaning and function of comprehensive accounting training in practice, probes into the problems encountered in the design, implementation, evaluation and teaching of practical training teaching and puts forward some suggestions to solve the problems, Teaching provides a reference, with some practical significance.