财会学科是一门理论性和应用性都很强的课程,在课堂教学中,要提高教学质量,摆脱财会课程教学中的瓶颈,就要发挥现代教育技术的动态感知的优势,激发学生的求知欲和探索精神,增强学生对抽象事物与过程的理解和感受,便于学生接受知识和理解掌握,从而为学生创造良好的学习环境,优化了课堂的结构,大大提高课堂教学效率。 Accounting course is a course which is both theoretical and practical. To improve the quality of teaching and to get rid of the bottleneck in the teaching of finance course, it is necessary to give play to the advantages of dynamic perception of modern educational technology to stimulate students’ knowledge Desire and exploration spirit, enhance students’ understanding and feelings of abstract things and processes, facilitate students to accept knowledge and understand and master, so as to create a good learning environment for students, optimize classroom structure and greatly improve classroom teaching efficiency.