对会计专业的学生而言,《财政与金融基础知识》是一门极为重要的必修课程,在整个会计专业学习生涯中占据着至关重要的基础性作用。但由于其本身涉及大量的理论知识内容,并且带有很强的抽象性,在很大程度上增加了学生的学习难度。如何开展该门课程教学也一直困扰着广大教师,因此,围绕关于《财政与金融基础知识》的课程改革,为该课程的教育教学提出相关建议。 For accounting majors, Fiscal and Financial Fundamentals is an extremely important compulsory course that plays a crucial fundamental role throughout the accounting professional career. However, due to its own large amount of theoretical knowledge involved, and with a strong abstraction, to a large extent increased the difficulty of learning. How to carry out the teaching of this course has always plagued the vast number of teachers. Therefore, based on the curriculum reform of “basic knowledge of finance and finance”, some suggestions are put forward for the teaching and learning of this course.