《基础会计》是会计专业课程体系中非常重要的一门专业入门课，为后续课程的学习奠定了必要的基础。本课程的专业性较强，概念性的理论知识较多，为了提高学生的学习积极性，达到事半功倍的教学效果，笔者认为应重点把握几个关键环节，让学生对基础会计课程的学习产生兴趣，营造高效课堂。%"Basic Accounting" is a very important introductory course in accounting professional curriculum system, which is necessary for further specialty study for the students majoring in the accounting. Itˊs a professional course which contains a lot of conceptual and theoretical knowledge. Therefore, inorder to improve the studentsˊ study enthusi-asm and get twice the teaching result with half the effort, the teacher should grasp the criticalpoints, improve the stu-dentˊs learning interest and build efficient classroom.
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