The environment development of accounting simulation laboratories (ASL) at higher vocational colleges has direct influences upon the quality of professional accounting personnel training and the sustainable development of accounting discipline.

• 会计模拟实训室环境建设,直接影响到高职院校会计专业人才培养质量及会计专业可持续发展。 研究高职院校会计模拟实训室环境建设的现状和对策,加强会计模拟实训室的建设,具有重要意义。