会计学原理又称基础会计学,是高职高专经济管理专业的专业基础课程,更是会计专业课程的奠基石。文章结合广西高职会计专业学生的特点,从教学材料和教学方法两大方面论述如何提高会计学原理课程的教学质量。 Principles of accounting, also known as basic accounting, is a professional basic course of economics and management of higher vocational colleges, but also the cornerstone of the accounting professional courses. Based on the characteristics of accounting major students in higher vocational colleges in Guangxi, this article discusses how to improve the teaching quality of accounting principle courses from two aspects of teaching materials and teaching methods.