财务会计是一门专业性较强的学科,学校在培养学生时很容易套用教学模式,对于学生实践能力培养没有起到太大的帮助。虽然现在高职院校意识到了教学改革的重要性,但是在实际教学的过程中还是在使用传统的教学模式。高职院校的学生在理论知识的储备量上不够充分,加上财会专业又是理论性较强的专业,为此我们就应该在坚持传统教学模式的基础之上进行教学改革。笔者认为,由郭勇、刘秋月主编的《基础 Financial accounting is a highly specialized subject. Schools can easily apply the teaching mode when they are training students, which is not helpful for students’ practice ability cultivation. Although higher vocational colleges are now aware of the importance of teaching reform, they still use the traditional teaching mode in the actual teaching process. Students in higher vocational colleges have insufficient reserves of theoretical knowledge. In addition, accounting major is a theoretical major. Therefore, we should carry out the teaching reform on the basis of adhering to the traditional teaching mode. The author believes that by Guo Yong, Liu Chiu-yue, editor of "foundation