应用型人才培养目标是越来越多普通高校的共同选择,是高等教育由精英化向大众化转变的体现。会计学专业是目前普通高校中人气较旺的专业之一,受到了社会各界的广泛认可。对于会计学专业而言,会计学原理课程是其基础核心课和学习会计知识的入门课程,其重要性不言而喻。本文联合应用型人才培养目标,对目前会计原理课程的相关问题进行一系列的思考。 The goal of cultivating applied talents is the common choice of more and more ordinary colleges and universities, which is the manifestation of the transformation of higher education from elitism to popularization. Accounting is one of the more popular professional colleges and universities nowadays, has been widely recognized by all sectors of society. For the accounting profession, the accounting principle course is its basic course and learning accounting knowledge of the introductory course, its importance is self-evident. This article combines the application of personnel training objectives, accounting theory courses on the current issues related to a series of thinking.