很多同学在学习会计学原理时感到苦恼,甚至有部分同学因会计学原理基础打得不牢而影响了后面课程的学习,在信息化时代,学生面临的诱惑很大,学习的注意力更易受到影响。本文从学生、授课等方面分析会计学原理难学的原因,并针对这些问题给出了建议,以期提高会计学原理的教学效果。 Many students feel distressed when they learn the principles of accounting. Some of them even influenced their learning based on the basic principles of accounting. In the age of information, the temptation of students is great and the attention of learning is more exposed influences. This article analyzes the reasons why the accounting principle is difficult to learn from the aspects of students and teaching, and gives some advice on these problems in order to improve the teaching effect of the accounting principle.