《基础会计》课程的特点是基础理论、专业概念、实践操作相结合,传统的精英教育模式下的《基础会计》课程教学内容和教学方法,已不适应经济社会对应用型会计人才需求的培养。本文通过对《基础会计》课程教学现状的分析,提出实行该课程应用导向下的教学改革:定位学习主角,培养学生的求知兴趣;建立完备的会计实训室,培养学生实务操作技能;增强师资建设,大力培养双师型会计教师;改革课程考核方式;鼓励教材的编写与创新。 The basic accounting course is characterized by the combination of basic theories, professional concepts and practical operations. The teaching content and teaching methods of “basic accounting” under the traditional elite education mode are not suited to the needs of economic and social training of applied accounting talents . Based on the analysis of teaching status quo of “Basic Accounting”, this paper puts forward the teaching reform under the guidance of application of this course: the protagonist of positioning learning, cultivating students ’interest in seeking knowledge; establishing a complete accounting training room to cultivate students’ practical skills; Construction, and vigorously develop double accounting teachers; reform curriculum assessment methods; encourage the preparation and innovation of teaching materials.