“会计学原理”是财会专业学生所学习的一门必修课,也是帮助学生奠定扎实会计理论知识的一门专业基础课,本课程教学质量的好坏直接对学生后续理解更加有深度和难度的会计专业知识有着较大影响。因此,本精品课程的建设对学生学习会计知识具有非常深远的意义。如何建设好“会计学原理”的精品课程已成为现代高校所面临的一个重要课题。本文就“会计学原理”精品课程建设的思考与实践展开一系列的研究。 “Principles of Accounting ” is a required course for students majoring in finance and accounting. It is also a basic course for students to lay a solid theoretical knowledge of accounting theory. The teaching quality of this course is directly related to students’ subsequent understanding and depth Accounting professional knowledge has a greater impact. Therefore, the construction of this excellent course of study for students to learn accounting has a very far-reaching significance. How to Build a Good Course of Accounting Principles has become an important issue for modern colleges and universities. This article starts a series of researches on the thinking and practice of “Principles of Accounting ” excellent course construction.