会计基础是会计专业的一门非常重要的专业基础课,课程的理论性、实践性、技术性、操作性和基础性都比较强。现在随着职业教育的普遍推广,高等教育的扩招,生源的数量和质量都有很大下降,特别是学生的知识和能力较以前有很大的下降。而会计基础的教学内容技术性较强,趣味性不够,这都对新形势下的会计专业教学提出了挑战。因此,应结合学生的个体差异和会计基础的特点,改革教学手段和方法。一、角色扮演法(一)角色法简介 The basis of accounting is a very important basic course of accounting major. The courses are theoretically, practically, technically, practically and fundamentally strong. Now with the universal promotion of vocational education and the enrollment expansion in higher education, the quantity and quality of students have greatly declined. In particular, students’ knowledge and ability have dropped significantly from the previous levels. The accounting basis of the teaching content of strong technical, interesting enough, which are under the new situation of accounting teaching has presented challenges. Therefore, we should combine the characteristics of individual differences and accounting basis of students to reform teaching methods and methods. First, the role-playing method (A) Introduction to the role of law