随着财务会计实务的变革及大学教育的分层,以精英教育为主的传统基础会计课程的教学内容与教学方法,并不适用于应用型本科院校应用型人才的培养.文章认为应用型本科基础会计课程的改革要从两点出发:一是从财务会计课程体系出发,重新整体规划财务会计各课程的教学;二是从人才培养的目标出发,突显应用型人才培养特色.具体提出三点建议:第一,调整基础会计教学内容,加强与中级财务会计课程的衔接;第二,充分利用教学软件资源,改革教学方法,加强实践教学;第三,编写适合应用型人才培养的特色教材. With the change of financial accounting practice and the stratification of college education, the teaching contents and teaching methods of the traditional basic accounting courses mainly based on elite education are not suitable for the training of applied talents in applied undergraduate colleges. The reform of undergraduate basic accounting curriculum should proceed from two points: First, starting from the financial accounting curriculum system, re-planning the overall teaching of financial accounting courses; second is from the goal of personnel training, highlighting the characteristics of applied talents.Therefore, Suggestions: First, adjust the basic accounting teaching content, strengthen the connection with the intermediate financial accounting courses; second, make full use of teaching software resources, reform teaching methods and strengthen practical teaching; Third, the preparation of suitable teaching materials for practical talents .