日益复杂的外部经济环境和不断变化的市场运行规则,对会计人才的能力及素质提出了更高的要求。笔者认为:在以原则为导向的会计规范下,传统的讲授式课堂教学不利于培养学生的会计职业判断能力和自主学习能力。开展探究式会计课堂教学,以激趣引题、设问质疑为教学活动起点;以解疑导引、共同探究为教学过程,可以使学生在知识自主构建中提高素质并形成学习及创新能力。 Increasingly complex external economic environment and changing rules of market operation, the ability and quality of accounting personnel put forward higher requirements. The author thinks: Under the principle-oriented accounting standards, the traditional teaching of classroom teaching is not conducive to the cultivation of students’ professional ability of accounting judgment and self-learning ability. To carry out the teaching of inquiry-based accounting class, in order to motivate questions, set questions asked for the starting point of teaching activities; to guide the solution to the problem, to explore together for the teaching process, enabling students to build their own knowledge and improve the quality of the formation of learning and innovation.