基础会计是会计类学生的专业基础课,教好这门课程,对学生后续的学习与工作都会产生巨大的影响。如果教师能在开课前,让学生对基础会计这门课产生浓厚的学习兴趣,让学生热爱自己的专业,那么对日后教师的讲授工作会有很大帮助。笔者对开课前,教师对会计专业学生的学习兴趣与培养方式进行研究,提出了讲授前先进行模拟沙盘实训、聘请实务专家进行前景讲座、多媒体教学预热和赏识教育等方法,以培养学生对基础会计的学习兴趣。 Basic accounting is a professional basic course for accounting students. Teaching this course will have a huge impact on students’ subsequent study and work. If teachers can give students a strong interest in learning basic accounting before the commencement of classes so that students will love their major, it will be very helpful to teach teachers in the future. Before the commencement of the lecture, teachers study the interest and training methods of accounting major students, and put forward such methods as simulating sand table training, employing practical experts to carry out foreground lectures, multimedia teaching preheating and appreciation education before training, so as to train students Interest in learning of basic accounting.