《财务会计》是高职会计专业的核心专业课程,是会计专业知识完善和专业技能形成的课程。学好本门课程,是学生毕业后成为合格财务工作者的基本保证。因此,本课程对于培养学生的会计专业能力具有举足轻重的作用。本课程总体的教学目标是使学生掌握财务会计的基本专业知识及会计处理的程序、方法和技术,培养学生业务判断能力、业务处理能力、良好的沟通协调能力等。然而,《财务会计》课程的传统教学模式并未达到应有的教学目标和效果。学生缺乏实际业务处理能 “Financial Accounting” is a core specialized course of accounting major in higher vocational colleges, which is a course of accounting professional knowledge improvement and professional skills formation. Learning this course is a basic guarantee for a qualified financial worker after graduation. Therefore, this course plays a decisive role in developing students’ accounting professional competence. The overall teaching objective of this course is to enable students to master the basic professional knowledge of financial accounting and accounting procedures, methods and techniques, to develop students’ business judgment ability, business processing ability, good communication and coordination ability. However, the traditional teaching mode of “financial accounting” course did not reach the proper teaching goal and effect. Students lack practical business skills