中职院校的教学目标是为社会经济发展培养基础性的应用型人才,中职教学阶段中,会计专业是中职学校中比较重要的专业之一,应用性比较强,能够为社会经济发展提供一定数量的人才。基础会计课程教学是会计专业中的基础课程,其教学效果将直接影响到今后会计专业学习的效果,对学生今后的职业发展也有一定的影响。当前,社会企业对人才资格证书的重视程度比较高,会计专业的学生要参加会计从业资格考试,这就需要加强基础会计 The teaching goal of secondary vocational schools is to cultivate basic applied talents for the social and economic development. Among the secondary vocational education stages, the accounting major is one of the more important professions in secondary vocational schools. It has strong applicability and can be used for social and economic development Provide a certain amount of talent. The teaching of basic accounting course is the basic course in accounting major. Its teaching effect will directly affect the effect of accounting major in the future, and it will also affect students’ future career development. At present, social enterprises attach great importance to talent qualification certificates, and accounting students should attend the accounting qualification examination, which requires strengthening basic accounting