在会计专业的教学中,《基础会计》是一门重要的启蒙课程,对会计专业其它课程的学习起到非常重要的铺垫作用。因此,技工院校必须针对《基础会计》课堂教学存在的问题进一步改进,促进教学质量的提高。一、技工院校基础会计课堂教学现状(一)教师的专业能力有待加强。会计具有很强的专业性。一名熟练的会计必须精通各行业税收及账务处理情况,熟悉各种税种的计算和申 In accounting profession teaching, “basic accounting” is an important enlightenment course, which plays a very important role in the study of other courses in accounting major. Therefore, technical institutions must be based on the “basic accounting” classroom teaching problems to further improve and promote the improvement of teaching quality. First, the status quo of basic accounting classroom teaching in mechanic institutions (A) The professional ability of teachers needs to be strengthened. Accounting has a strong professionalism. A skilled accountant must be proficient in tax and accounting treatment in various industries, be familiar with the calculation and application of various taxes