在当前高职院校教学的过程中,会计是学生们普遍难以接受的一门学科,因为会计基础这门学科涉及到的知识面相对复杂,高职院校的学生普遍自主学习的能力就相对较差,并且在学习的过程中还缺少相应的兴趣,因此当前会计基础教学的整体质量水平普遍不高。为了解决这一问题,当前我国高职院校普遍采用了微课的教学方式,实践证明这一教学方式是具有一定实践意义的,就目前看来具有显著的效果。 In the current teaching process of higher vocational colleges, accounting is generally unacceptable to students as a discipline, because the accounting aspects of this discipline involves a relatively complex knowledge, the ability of students in higher vocational colleges generally independent learning relative Poor, and in the process of learning is still a lack of appropriate interest, so the overall quality of the current accounting basic teaching generally not high level. In order to solve this problem, the teaching methods of micro-class are commonly used in higher vocational colleges in our country at present. Practice shows that this teaching method has certain practical significance and it seems to have a significant effect at present.