针对中职财会生基础差、阅历少、缺乏实践经验等原因,探讨从激发学生学习兴趣、探求教学方法出发引导学生学习会计基础课程。 In view of the bad foundation of the accounting profession in secondary vocational school, less experience, lack of practical experience and other reasons, this paper explores how to guide students to learn basic accounting courses from stimulating students’ interest in learning and exploring teaching methods.