基础会计实务是高等职业院校会计类专业与相关专业的必修课,在大众创新、万众创业时代,更加受重视。但是基础会计实务课程是会计专业的入门课,之前学生尚未学过任何有关会计的知识。学生在学习过程中,由于其专业性太强、专业术语太多等,会打击初学者的学习兴趣。本文分析基础会计教学的现状以及“会计科目扑克”游戏,将“会计科目扑克”游戏运用到教学之中,提高学生们的学习兴趣。 Basic accounting practice is a required course for accounting major and related majors in higher vocational colleges. It is paid more attention to in the era of mass innovation and entrepreneurship. However, the basic accounting practice course is an introductory course in accounting major, before the students have not learned any accounting knowledge. Students in the learning process, due to its professionalism is too strong, too many terminology, etc., will hit beginners learning interest. This article analyzes the status quo of basic accounting teaching as well as the “Pok Pok poker” game, the “Pok Pok poker” game into teaching, improve students’ interest in learning.