随着改革开放的不断深入,会计的国际化要求中国应当走向世界,与国际惯例接轨,融于统一的国际会计体系中去。笔者在《基础会计》教学中,运用先进的教育理念,创新教学目标和内容,培养学生的创新意识,试图把素质教育落到实处,努力提高教学质量,对此进行了一些有益的探索。 With the continuous deepening of reform and opening up, the internationalization of accounting requires that China should go to the world, be in line with international practice, and integrate itself into a unified international accounting system. In the teaching of “basic accounting”, the author makes use of the advanced education idea, innovates the teaching goal and content, cultivates the students’ innovative consciousness, tries to put the quality education into practice, and tries hard to improve the teaching quality.