模拟情境与角色参与是情境教学方法两大特征。在《财会基础》教学中,应注重创设情境以贴近学生认知、分层推进;加强演示讲解以激发学习兴趣;追求探究归纳以获取理性知识,重视实践检验以培养创新能力。 Simulated situations and role participation are two major characteristics of situational teaching methods. In the teaching of “accounting foundation”, we should pay attention to creating situations to be close to the students’ cognition and promote them in different levels; strengthen the demonstration and explanation to stimulate the interest in learning; pursue exploration and induction to gain rational knowledge and practice inspection to cultivate innovative ability.