Accounting Manual Silmulation Training course is a major course of accounting teaching in colleges and universities of China. It also plays a critical role in the practical courses. Among the current evaluation of the students' academic performance, there exists much overemphasis on the results of assessment, and ignorance of the process, lack of quantified evaluation criterion. Quantitative and qualitative analysis evaluation are neglected, in which only teachers' evaluation is emphasized but the evaluation among students are neglected. This paper is intended to develop scientific evaluation idea and formulate a system to evaluate students' achievement comprehensively, objectively and differentially. It has designed a set of relatively complete evaluation system for accounting manual simulation practice course from the following three aspects, namely single assessment, process assessment and comprehensive assessment.