财经法规与会计职业道德是会计从业资格考试中的一项必考内容,也是会计专业教学中的基础科目。但是在教学中却存在学生积极性不高、成绩普遍较差的问题。因此,教师必须要对教学进行改革和完善。 Financial laws and regulations and accounting professional ethics is a required qualification examination in the accounting profession, is also a basic subject in the accounting profession teaching. However, there is a problem in the teaching that the enthusiasm of the students is not high and their grades are generally poor. Therefore, teachers must reform and improve teaching.