对于五年制高职会计专业的学生来说,会计从业资格证无疑是他们在校五年学习中最重要的一张证书。然而,五年制学生学习基础普遍较差,学生个体间的学习能力差异也较大,如何利用小组学习的模式对学生进行分层教学,解决因材施教的个体性与班级授课制的集体性之间的矛盾,帮助学生顺利拿到会计从业资格证,是本文主要探讨的内容。 For five-year vocational accounting students, the accounting qualification certificate is undoubtedly their most important school certificate in a five-year study. However, the five-year students generally have poor learning abilities and different learning abilities among students. How to use the mode of group learning to conduct students’ teaching hierarchically and how to deal with the individuality of teaching students according to their aptitude and the collectiveness of class teaching The contradiction, to help students get the accounting qualification certificate, is the main content of this article.