随着素质教育的开展与不断深入,基础会计教育的教学理念以及教学方法也取得了新的发展,其中案例教学法是最为成功的代表之一。案例教学法作为一种新型的教学方法能够有效的激发学生学习的积极性,提高学生的实践应用能力,但是该方法由于起步较晚在理论体系和实践应用方面还存在很多的不足。本文就基础会计案例教学实践活动中存在的不足进行了深入的探讨,并提出了合理的优化方案。 With the development and deepening of quality education, new ideas have been developed in the teaching concepts and teaching methods of basic accounting education. The case teaching method is one of the most successful representatives. As a new teaching method, case teaching method can effectively stimulate the enthusiasm of students ’learning and improve students’ ability of practical application. However, due to the late start of the method, there are still many deficiencies in the theoretical system and practical application. This article has carried on the thorough discussion to the existing problems in the basic accounting case teaching practice activity, and put forward the reasonable optimization plan.