The analog accounting experiment plays an important role in accounting teaching.

会计模拟实验是会计学教育安排中的重中之重。

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Pay attention to accounting experiment teaching from accountant's strategy of educating.

从会计教育战略上重视会计实验教学。

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To establish and perfect the accounting experiment teaching system is to meet the requirement of improving experiment teaching results and training talent with high quality.

建立完善会计实验教学体系，是提高实验教学效果，培养高素质人才的需要。

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Then real life auditors from big accounting firms tried the experiment, and logged similarly biased results.

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Novy-Marx concludes with a thought experiment where he substitutes GASB accounting with an identical system where future liabilities are discounted at the muni rate (after all, the risk of non-payment to pensioners is no different, or in most case lower, than the risk to bondholders).

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