基于就业导向的会计仿真实践教学模式的构建

会计的专业特性决定会计人才的需求不仅注重理论知识水平，更注重实践操作能力。本文构建的会计仿真实践教学模式就是在会计教学中设置仿真教学组织、设计仿真教学内容、模拟仿真程序而开展的模仿性实验，不仅提高了学生动手能力，促进就业，也实现了理论教学与实践教学的相融合，推动了会计专业发展。

The Construction of the Accounting Simulation Practice Teaching Model Oriented by Employment

The professional features of accounting determine that accounting talents should not only focus on theory knowledge but also practical operation ability. The accounting simulation prac-tice teaching model constructed in this paper is to implement simulation experiments through setting simulation teaching orga-nizations, designing simulation teaching contents and simulating emulationprogram,notonlyimprovingstudents＇hands-onabilityand promoting employment, but also realizing the integration of theo-retical teaching and practical teaching and promoting the profes-sional development of accounting.