“分层分类教学”模式遵循因材施教原则,针对学生实际差异,实施分层教学分类指导,最大程度地调动学生的参与度和学习的积极性,有利于整体教学质量的提高。本文从财务会计课程教学的角度,论述了该教学模式的概念,对“分层分类教学”模式的意义、程序及应注意的问题进行了深入探讨。 According to the principle of teaching students in accordance with their aptitudes, according to the students’ actual differences, the teaching of “classified teaching” can guide the students to different levels and motivate them to the maximum extent, which helps to improve the overall teaching quality. This essay discusses the concept of the teaching mode from the perspective of the teaching of financial accounting course, and discusses the significance, procedure and problems that should be paid attention to.