《基础会计》是高职会计专业的入门课程,这门课程不仅要求学生理解和掌握基本理论、基本知识,而且还要求学生掌握会计核算的基本技能,具备基本操作能力,包括识证能力,制证能力,登账能力、制表能力,为后续课程的学习和毕业后上岗工作奠定良好的基础。因此,在《基础会计》的教学中,实训教学显得十分重要。笔者结合自己多年的感受,结合我院的实际做法,谈一下对《基础会计》实训的几点看法。 “Basic Accounting” is an introductory course of accounting major in higher vocational education. This course not only requires students to understand and master basic theories and basic knowledge, but also requires students to master the basic skills of accounting and possess the basic operational skills, including the ability of proof, Card ability, registration ability, the ability to watch for the follow-up courses and post-graduate job laid a good foundation. Therefore, in the “basic accounting” teaching, practical training is very important. The author combined his feelings for many years, combined with the practice of our hospital, talk about the “basic accounting” training point of view.