本文结合自己的教学经验体会,论述了在中职学校如何运用启发式教学法培养学生学习会计专业课,提高学习会计课的能力,并借鉴现代西方教育心理学的理论成果,包括加涅的教学方法理论、布卢姆的教学策略理论,奥苏伯尔的动机理论等阐述了启发式教学法在会计专业课的应用。 Based on my experience in teaching, this article discusses how to use heuristic teaching method to develop students’ learning accounting specialty in secondary vocational schools and improve the ability of learning accounting courses. The thesis also draws lessons from the theoretical achievements of modern western educational psychology, including Gagne’s teaching methods Theory, Bloom’s teaching strategy theory, Ausubel’s motivation theory and so on, elaborates the application of heuristic teaching method in accounting major.