《基础会计》是电大开放教育财经类专业学生所学的“第一门会计”课程,是联系专业课和基础课的桥梁,同时又是一门工具课。《基础会计》课程教学的基本价值取向应该是为学生以后的教育奠定基础,同时,还要以会计职业竞争为导向,以培养学生的会计素养为根本。如何使学生对这门工具 “Basic Accounting” is a “first-class accounting” course for students majoring in open education and economics in the Radio and Television University. It is a bridge connecting specialized courses with basic courses and is also a tool course. The basic value orientation of “basic accounting” course teaching should lay the foundation for the future education of students. At the same time, we should regard the accounting occupation competition as the orientation, and cultivate the students’ accounting accomplishment as the basic. How to make students on this tool