“读”、“理”、“练”是三段式教学方法的核心精髓,也是会计课堂教学重要教学方法,本文从会计课堂教学实际出发,浅谈如何将三段式教学方法的三大要素在会计课堂教学中作用最大化发挥,以提高课堂的有效性。 “Reading ”, “Management ”, “Practice ” is the core essence of the three-section teaching method, and also an important teaching method in the accounting classroom teaching. This article starts from the actual teaching of the accounting classroom, The three elements of teaching methods to maximize the role of accounting in classroom teaching to improve the effectiveness of the classroom.