基础会计教学对于会计专业的学生来讲非常重要,但是,基础会计教学本身存在着一定的难度,所以,一些学校存在着基础会计教学有效性不高的状况。因此,我们试图对提升基础会计教学有效性的策略进行分析,最终促进基础会计教学有效性的彻底提高。 Basic accounting teaching is very important for students majoring in accounting. However, there are some difficulties in basic accounting teaching itself. Therefore, some schools have the problem that the effectiveness of basic accounting teaching is not high. Therefore, we try to analyze the strategies to enhance the effectiveness of basic accounting teaching and ultimately promote the complete improvement of the effectiveness of basic accounting teaching.