基础会计往往是会计专业学生开始专业学习的第一门课程,其教学目的是让学生初步认识和了解专业,培养学生的专业素质,激发其学习的兴趣,为进一步学好专业知识奠定基础。该课程理论性、技术性和操作性较强,初学者往往感到乏味无趣,不易入门。文章针对传统基础会计课程教学存在的弊端,提出了从教学方法、手段和教学内容等方面进行改革的方法,希望对同行的教学有所启迪和帮助。 Basic accounting is often the first course of accounting professional students to begin professional learning. The purpose of teaching is to enable students to first understand and understand major, cultivate students’ professional qualities, stimulate their interest in learning and lay the foundation for further learning professional knowledge. The course theoretical, technical and operational strong, beginners often feel boring boring, not easy to get started. In this paper, aiming at the shortcomings of the teaching of traditional basic accounting courses, this article puts forward some methods of reform from the aspects of teaching methods, means and teaching contents, hoping to give enlightenment and help to the teaching of peers.