作为中职学校财会专业的核心课程,《企业财务会计》课程的实践应用性很强,但在教学中却普遍存在重理论轻实践的现象,学生缺乏学习积极性,教学目标不明确、教学方法落后,这些问题的存在直接影响了教学效果。因此广大教师要引起高度重视,从教学目标、教学方法等方面加以改进,以提高企业财务会计教学质量。 As the core course of accounting major in secondary vocational school, the practice of “enterprise finance accounting” course is very practical. However, there are common phenomena of light practice in teaching, lack of enthusiasm for learning, unclear teaching goal and backward teaching methods The existence of these problems has a direct impact on teaching effectiveness. Therefore, the majority of teachers should attach great importance to improve the teaching objectives, teaching methods and so on, in order to improve the quality of corporate financial accounting teaching.