建造一座楼房最重要的是地基,同样学习一门课我们更需要重视基础知识的掌握程度。会计基础课作为一门的理论性极高的课程,不仅要求掌握理论知识,更需要我们进行实践和操作。这时我们就面临着如何更好的将基础课的理论教授与学生,提高技校会计基础学的教学的质量。本文提出的方法便是主要强调将理论与社会实践相结合的方法。 Building a building is the most important foundation, the same course we need to pay more attention to the mastery of basic knowledge. Accounting as a basic theory course of a highly theoretical course, not only requires theoretical knowledge, but also need us to practice and operation. At this time, we are faced with the problem of how to better teach the theory of basic courses and students and improve the teaching quality of basic accounting in technical schools. The approach proposed in this paper is to emphasize the method of combining theory with social practice.