近年来,高职院校的非会计专业的有关会计课程开设得越来越多,但对于非会计专业来说,其与会计专业的会计课程教学存在着较大程度的区别。目前,对于非会计专业的会计课程的教学研究较少,本文就当前非会计专业基础会计课程教学过程中存在的问题出发,结合笔者多年的教学经验,探讨会计与财务基础课程教学的创新与改革方案。 In recent years, there are more and more relevant accounting courses for non-accounting major in higher vocational colleges, but there is a big difference between non-accounting major and accounting major in accounting major. At present, there are few teaching and researching about accounting courses in non-accounting major. Based on the existing problems in the teaching of basic accounting courses for non-accounting major, combining the author’s many years of teaching experience, this article discusses the innovation and reform of accounting and finance basic courses teaching Program.