“基础会计”是财经专业的基础课,该课程的学习效果直接影响到后续课程的学习。本文就提高“基础会计”的教学效果在课程体系设计、教学基本功、教学技巧、学生学习能力等方面谈一些体会。 “Basic Accounting ” is the basic course of finance and economics, the learning effect of this course directly affects the follow-up course of study. This article on improving the “basic accounting ” teaching effect in the curriculum system design, teaching basic skills, teaching skills, student learning ability to talk about some experience.