Innovation Spirit and Teaching Function Development in the Universities' Simulate Accountant Laboratory

The task of the high education is to train special high-level talented person of innovation spirit and practice ability.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.It also brought up a train of analysis thought to the question of the students' innovation spirit cultivation.