在会计学专业的学习中,财务会计是重点课程之一。实用性和操作性强是财务会计课程的主要特点,而这两个特点使得财务会计教学的难度加大。在我国高职院校财务会计课程教学中,还存在很多问题,本文对这些问题进行讨论分析,并提出几点有效的改进对策。 In the accounting profession of study, financial accounting is one of the key courses. Practicality and operability are the main characteristics of the financial accounting course, and these two characteristics make the teaching of financial accounting more difficult. There are still many problems in the teaching of financial accounting in higher vocational colleges in our country. This article discusses and analyzes these problems and puts forward some effective measures for improvement.