会计从业资格考试是会计行业的准入证书,对会计专业的学生至关重要。自从实行新的会计从业管理办法以来,会计从业的过关率一直很低。本文通过分析会计从业考试过关率低的原因,结合笔者的教学经验,探讨会计从业资格考试与《会计基础》课程教学相对接。 Accounting qualification examination is the accounting profession access certificate, accounting professional students is crucial. Since the implementation of the new Accounting Practices approach, the accounting practice of the clearance rate has been low. Based on the analysis of the reason of the low pass rate of the accounting practice examinations and the author’s teaching experience, this paper discusses the accounting profession qualification examination and the “accounting basis” teaching relative to the teaching.