在当代社会背景下,如何突破职业院校局限,发挥职业院校优势来陪养会计人才,是职业院校会计改革的重点,而基础会计是会计学科的入门之处,也是所有经济类人才的必修之基础专业课程,所以基础会计的教学改革显得更为重要。为此,将从各角度剖析此问题,借鉴国内外先进方法,取其精华去其糟粕,结合自身学习探索、在教学中不断地实践归纳总结,以宁夏职业技术学院为例谈谈职业院校的基础会计教学改革。 Under the background of contemporary society, how to break through the limitations of vocational colleges and give play to the advantages of vocational colleges to nurture accounting talents is the focal point of accounting reform in vocational colleges. However, basic accounting is the entry point for accounting disciplines and also for all economic talents Compulsory basic professional courses, so the basic accounting teaching reform is even more important. To this end, this issue will be analyzed from all angles, learn from advanced methods at home and abroad, whichever is best to its dregs, combined with their own learning and exploration, in practice, continue to summarize the practice to Ningxia Polytechnic as an example to talk about vocational colleges The basic accounting teaching reform.