一、嵌入式教学模式“嵌入”字面上的意思是把东西镶进较大东西的凹陷处。嵌入式教学模式最早萌芽于西方的“课程替换教学”思维模式,在我国最先被应用于高校计算机软件专业。将嵌入式教学模式的应用领域从高校计算机软件专业延伸到会计专业,是会计理论教学与实践教学的勇敢尝试与创新。它既确保了会计理论教学与实践教学的高度融合,又实现了提高学生会计职业素养的教学目标。 First, the embedded teaching mode “embedded ” literally means the things into a larger depression. The earliest embedded teaching mode in the West “curriculum alternative teaching ” thinking mode, the first in our country was applied to college computer software professional. The application of embedded teaching mode extends from computer software major in colleges to accounting major, which is a brave attempt and innovation in teaching of accounting theory and practice teaching. It not only ensures a high degree of integration of accounting theory teaching and practice teaching, but also realizes the teaching goal of improving students’ accounting accomplishment.