会计基础是财会专业的入门课程和核心课程。在教学中体现高职教育的人才观、质量观和教学观,体现高职课程职业性、实践性和开放性的要求,是新环境下高职教师对教学质量的不懈追求。要在教学中达到这一目标,必须做到找准课程定位、明确课程标准、进行科学的教学设计和在教学中努力创新和提高。 The basis of accounting is the introductory and core course of accounting major. In teaching, it embodies the concept of talent, quality and teaching in higher vocational education, reflects vocational, practical and open requirements of higher vocational courses, and is a relentless pursuit for higher vocational teachers in teaching quality in the new environment. To achieve this goal in teaching, we must make sure that the curriculum positioning, a clear curriculum standards, scientific teaching design and teaching in innovation and improvement.