Points on Accounting simulation experiments teaching;

The discussion of accounting simulation experiment in an ERP environment;

Accounting is a social subject with extensive applications,and accounting simulation experiment is one of the main parts of accounting teaching,which plays an important active role in cultivating the students practical skills and improving their integrated professional ability.

In order to improve accounting simulated experiment and train more practical talents the essay brings forward various problems in design,operation and assessment for the experiment,and prestents suggestions that compilation of experiment coursbooks,organization and scientific assessment be bettered.

This paper discusses on the importance of the collection and reduction of the materials of accounting simulation practice,probes into the general features and the main procedures of the collection and reduction of the materials of accounting simulation practice,and puts forward some problems needing attention in the collection and reduction ofthe materials ofaccountingsimulation practice.

Based on the analysis of the teaching function target and actualities of the universities simulate accountant laboratory,the article made the induction and development about its classification,characteristic,request,level,structure,and direction.