中文摘要：

会计综合模拟课程体系在应用型本科会计专业人才培养过程中具有重要作用，是实现学生与向企业员工角色转换的桥梁。在分析会计专业职业定位和学科定位的基础上，分析课程建设现存的问题，提出会计综合模拟课程体系一体化建设模式，合理构建会计专业课程体系基本架构，提升应用型高校学生课程理解和实际运用的能力。

英文摘要：

Integrated accounting simulation curriculum system,which has important role on application oriented undergraduate accounting professional personnel training,and which is a bridge for transforming role between students and enterprise employees.On the basis of analyzing professional orientation and subject orientation of accounting profession,analyzing current problems in course construction,Integrated construction mode in accounting simulation is presented.It can build framework of accounting courses legitimately,improve ability of curriculum understandingin and practical application ability for students in applied university.