地方本科院校正在向应用技术型高校转型发展,应培养的是应用技术型人才,其会计学专业的课程也应紧紧围绕应用技术型人才的培养进行教学。鉴于此,本文从课程地位、课程教学内容、教学方法和手段几个方面探讨了会计学专业课程《高级财务会计》如何围绕应用技术型人才的培养来展开教学。 Local colleges and universities are transition to the application of technology-based colleges and universities should be developed is the application of technical personnel, the accounting profession should also focus on the application of technology-based personnel training for teaching. In view of this, this article discusses how the “advanced finance accounting” of the accounting major course focuses on the cultivation of the application of technical talents from the aspects of the course status, the content of the course teaching, the teaching methods and means.