一堂课教学效果的优劣与教师应用的开讲方式有很大关系。引人入胜的开讲方式能够激发学生的兴趣,唤醒思维,鼓励情绪,集中注意力,使他们主动参与学习,从而达到提高教学质量的目的。文章介绍了基础会计课中的多种开讲方式,并指出了应用时应注意的问题。 The advantages and disadvantages of a class teaching effectiveness and teacher application of a pre-opening style has a great relationship. Introducing a compelling way to stimulate student interest, awaken the mind, encourage emotions, focus, so that they take the initiative to participate in learning, so as to achieve the purpose of improving teaching quality. The article introduced a variety of pre-opening accounting courses, and pointed out that the application should pay attention to the problem.