《基础会计》课程是会计专业的专业基础课程,具有很强的实践性和应用型,该课程的建设不仅要保证学生掌握基础会计课程的完整知识,还要与人才培养定位相适应。本文论述了基础会计课程改革的重要性,并结合我校《基础会计》课程建设的实施情况,浅谈五年制高职《基础会计》课程建设改革的一些想法。 The “basic accounting” course is a professional basic course of accounting major, which has strong practicality and application. The construction of this course should not only ensure that students have a complete knowledge of basic accounting courses, but also adapt to the orientation of personnel training. This article discusses the importance of the reform of the basic accounting course, and on the implementation of the basic accounting course construction in our school, some ideas on the reform of the basic accounting course construction in five-year higher vocational education.