很多高校已经把“会计学”这一非会计专业的学生所学的课程设置为平台课。本文提出了“会计学”平台课程的建设方案,具体包括:树立正确的指导思想;进行正确的课程目标定位;构建适应于新世纪会计学科发展趋势的知识体系;教学方法和手段进行改革;加强实践教学建设,培养学生的动手能力。 Many colleges and universities have put “accounting”, a non-accounting major’s course, as a platform course. This paper puts forward the construction plan of “Accounting” platform course, including: Establishing correct guiding ideology; Correct orientation of course objectives; Building a knowledge system adapting to the development trend of accounting discipline in the new century; Reforming teaching methods and means ; Strengthen the construction of practical teaching, develop students’ practical ability.