Compared with traditional experiment teaching modes, the experiment teaching mode aided by VR technology has the advantages of lower cost, targeted goal, free physical space and time, diversified experiment circumstances, complete functions, combination of virtual and real, and mutual benefit between colleges and enterprises. Considering the characteristics of VR technology, this paper suggested that the accounting experiment teaching practice should be based on the following aspects: optimization of the education program, creation of an Internet-based experiment teaching platform, building of panoramic simulation laboratories, and development of college-enterprise cooperation consciousness, etc., which some other programs' experiment teaching practices can refer to.