As the tide of the knowledge economy rolls in, traditional accounting theory, method, practise and teaching mode in the economy field are strongly assaulted and challenged.

知识经济的浪潮滚滚而来，作为经济领域中传统的会计理论、会计方法、会计实践及会计教学模式受到强烈的冲击与挑战。

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The Teaching of the Accounting Simulation is a course the that puts the theory into practice.

会计模似实验教学是将理论知识运用于实务的教学活动。

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This paper combines teaching with practice, and has explored the relevant theory and practice of situational teaching approach in basic accounting.

本文结合教学实践，对基础会计情景教学法的有关理论和实践进行探索。

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