现代教育理论认为,学生是学习的主体,只有把学生放在主动发展的位置上,充分发挥他们的主观能动性,才能使教育卓有成效。在财会专业教学中运用探究教学,是实现高效课堂的重要途径,也必将有利于学生思维的全面发展。 According to modern educational theory, students are the main body of study. Only by putting students on the position of active development and giving full play to their subjective initiative can education be effective. The use of inquiry teaching in the teaching of accounting major is an important way to realize efficient classrooms and will also be conducive to the all-round development of students’ thinking.