会计类专业核心课程离不开中级财务会计学,同时它也是初级会计学和高级会计学的有效衔接点。但是中级财务会计教学在实施过程中也存在不足,本文就其展开相关的论述,进而提出相关的对策。 Accounting professional core courses can not do without intermediate financial accounting, but it is also an effective convergence of primary and advanced accounting. However, there are still some shortcomings in the implementation of intermediate finance and accounting teaching. This article discusses the related problems and puts forward relevant countermeasures.