教学模块化是指根据专业的不同将专业知识与实训项目分成不同的板块,实施针对化的教学。财会专业同样具有复杂性,涉及多个领域,为此在高职院校财会专业教学中推行模块化是必要的。推行模块化教学后,教师责任更加明确,促进了理论与实践之间的结合,同时也有利于学生主观能动性的发挥。结合目前高职院校内部财会专业教学现状,分析了该专业模块化教学的具体过程。 Modularization of teaching refers to dividing professional knowledge and training projects into different sections according to different professions and implementing targeted teaching. Accounting profession also has the complexity, involves a plurality of fields, therefore carries on the modularization in the specialized accounting teaching in the higher vocational college to be necessary. After the implementation of modular teaching, teachers ’responsibilities are clearer, promoting the combination of theory and practice, and at the same time it is also conducive to the students’ subjective initiative. Combined with the current teaching status of accounting major in higher vocational colleges, the specific process of modular teaching in this specialty is analyzed.