在高等院校建立会计实验室，开展会计模拟教学，是八十年代以来会计教学改革的一个新的突破。
Since 1980s, it is a new breakthrough in accountant teaching reform to set up accountant labs in colleges and to develop the simulated accountant teaching.
大学本科商务核心课程的六个过程模块及会计在每个模块中的作用，可为国内会计教育教学改革提供有益参考。
Six process modules are outlined for the undergraduate business core curriculum with the role of accounting in each of these modules presented.
会计模拟实习是会计实践教学改革的新形式。
Accounting simulation practice is a new way of reform of accounting practice teaching.
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