《会计基础》作为会计学专业的学生的第一门基础课程,关系到以后的会计学习状况。对学好会计专业具有重要的作用和意义。该课程学习的好坏直接影响到以后专业课程的学习。本文主要探讨的是如何在《会计基础》这门学科的课堂教学中,为取得好的教学效果,而应该采取哪些相应的“讲授”策略问题,最终目的是为了更好地服务于会计的教学和学生的学习,达到最佳的教学效果。 “Accounting Basics” As the first basic course for accounting students, it is related to the future accounting study. To learn accounting profession has an important role and significance. The quality of the course has a direct impact on future professional courses. This paper mainly discusses how to solve the problem of “teaching” strategy in order to get a good teaching effect in the classroom teaching of “Accounting Basis”. The ultimate goal is to better serve the accounting Teaching and student learning, to achieve the best teaching results.