高职学生属于较特殊的一类群体,他们有活跃的思维,综合能力较强,但是基础较为薄弱,个人定力较差,因此针对这批学生,高职老师应当因材施教,选择合适他们的教学方法进行授课,充分发挥他们的优势,带动学习积极性,为社会创造一批动手能力强的创新型人才。而《基础会计》作为他们的入门课程,必须先让他们学习好本门课程,打好会计的基础,才会有动力继续在会计这条路上越走越远。 Higher vocational students belong to a special group of people. They have active thinking and strong comprehensive ability, but their foundation is weak and they are poorly qualified. Therefore, for these students, higher vocational teachers should choose their teaching according to their aptitude Methods for teaching, give full play to their advantages, promote learning enthusiasm for the community to create a group of hands-on ability of innovative talents. The “basic accounting” as their introductory course, we must let them learn this course, lay the foundation for accounting, will have the motivation to continue in the accounting this way farther and farther.