Therefore we should establish practical teaching models and operation mechanism such as tutor-student model and student practical company.

Based on the above analysis, the author proposes the following suggestions to innovate practice teaching of accounting major in higher vocational education: establishing reasonable structure of practice teaching from simulative accounting lab, practice company to fiscal ch.

Thus, as far astraining methods is concerned, the application of computer will help broaden the range ofsimulated practice, and greater load of practisi.

Accounting simulation practice is a new way of reform of accounting practice teaching.

This paper analyzes on the necessity of the accounting simulation practice in the vocational school,and connecting with the present situation of the current accounting simulation practice in the vocational school,advances some countermeasures for improving the teaching quality.

The accounting simulation training is an important stage in the process of accounting practicing teaching.

Suggestions on how to impliment and evaluate accounting instruction under the simulated company teaching mode are put forward.

The stimulation practice teaching pattern that originated from Germany represented by "the simulated company" enables students to conduct their practice training in the professional atmosphere while avoiding the unnecessary risk of causing losses to the enterprise due to students .