基础会计是财务管理、审计、会计专业等经济类专业的专业基础课,是这一类专业的入门课程,理论性和实操性都很强。传统会计教学重理论,轻技能,忽视操作能力的培养,导致学生眼高手低。本文对会计教学的一体化教学方法进行探索,力求学生具备较强理论知识的同时,掌握会计的实际操作技能。 Basic accounting is a specialized basic course for financial major, such as financial management, auditing and accounting major. It is a specialized introductory course of this kind, which is both theoretical and practical. The traditional accounting teaching theory, light skills, ignoring the ability to operate, leading to a high degree of student eye low. This article explores the integrated teaching methods of accounting teaching, and tries hard to master the practical skills of accounting while having strong theoretical knowledge.