《基础会计》作为一门实践性、操作性都很强的学科,在将理论知识向实际工作转化时,往往需要一个适应阶段。怎样把《基础会计》理论知识较好的应用于基础会计实践,一直是基础会计教学改革中关注的重点,面对新的经济形势,如何培养实用型会计人才是职业教育的一大挑战。本文就如何设计和加强基础会计技能训练的教学,提高学生的职业技能提出了一些设想。 As a practical and highly operable discipline, “basic accounting” often needs an adaptation stage when transforming theoretical knowledge into practical work. How to apply basic accounting theory to basic accounting practice has always been the focus of reform in basic accounting teaching. In the face of the new economic situation, how to train practical accounting talents is a major challenge in vocational education. This article put forward some ideas on how to design and strengthen the teaching of basic accounting skills training and improve students’ vocational skills.