《会计基础》是一门实践性很强的课程,许多高职院校都开设了该课程。本文按照“以会计工作过程为导向设置教学情境,以能力本位教育为基础创新教学模式”的指导思想进行课程改革探索,并从改革课程内容、创新教学模式、提高师资水平、改革考核方式、建设实训基地等五个方面进行实践,从而为今后该课程教学改革指明了思路。 Accounting Basics is a highly practical course that is run by many higher vocational colleges. This article, based on the guiding ideology of “setting up the teaching situation oriented by the process of accounting work, and innovating teaching mode based on competency-based education,” explores the curriculum reform. From the aspects of reforming the curriculum content, innovating the teaching mode, improving the level of teachers and reforming the examination mode , Construction and training base five aspects of practice, so as to point out the train of thought for the future teaching reform.