本文首先从四个方面阐述了形成会计教学模式衔接问题的根本原因,然后从两个方面具体说明了这种衔接问题在教学中的具体表现。然后根据对于根本原因的分析提出了两个对于如何解决教学模式衔接问题的建议。 This article first elaborates the basic reasons for the formation of accounting teaching mode cohesion from four aspects, and then elaborates the concrete manifestation of this cohesion question in teaching from two aspects. Then based on the analysis of the root causes, two suggestions on how to solve the problem of cohesion in teaching mode are put forward.