会计基础是职业院校会计专业必修的主要课程。本课程学习的好坏直接影响到后续课程的学习质量。然而目前在会计基础教学中存在着理论与实践脱节、教学方法单一等问题,如何针对高职学生特点。改革会计基础教学成了当前研究的一项重要的课题。 The basis of accounting is a compulsory major course of accounting major in vocational colleges. The quality of this course has a direct impact on the quality of follow-up courses. However, there are some problems in the basic teaching of accounting, such as the disjunction of theory and practice and the single teaching method, and so on. The reform of basic accounting teaching has become an important issue of current research.