“财产清查”是《基础会计》课程中的其中一章。在《基础会计》教学中,“财产清查”这一章不算是个特别重要的内容。教师通常会在理论上向学生介绍财产清查的概念、清查的意义、清查的方法,以及清查结果的会计处理。这样的安排,在理论教学为主的《基础会计》教学中是合理的。但是,在培养应用型人才为主的普通本科院校,这种重理论轻实践的教学越来越难以调动学生的学习积极性,也达不到教学的目的。本文以笔者在一线教学的实践为例,尝试在“财产清查”这一章节的教学中体现应用技术型人才的培养目标,对课堂教学进行改革,增强课堂教学的实践性,以期提高学生的学习兴趣,增强学生的实践技能。 “Property Inventory ” is one of the “basic accounting” course. In the “basic accounting” teaching, “property inventory” chapter is not a particularly important part. Teachers usually introduce students in theory to the concept of property inventory, the significance of inventory, the inventory method, and the accounting treatment of inventory results. This arrangement is reasonable in the teaching of “basic accounting” based on theoretical teaching. However, in general undergraduate colleges that cultivate applied talents, it is more and more difficult for such teaching of light practical teaching to arouse the enthusiasm of students and their teaching. Based on the author ’s practice in first - line teaching, this article attempts to reflect the training target of employing skilled personnel in the teaching of “Property Inventory”, to reform the classroom teaching and enhance the practicality of classroom teaching so as to improve Students interest in learning, enhance students’ practical skills.