关键词: 分众式, 中级财务会计, 教学方法, 教学改革, 本科院校, 专业课

Abstract: Focus teaching method uses varied teaching contents according to students' needs, can improve the teaching quality of intermediate financial accounting course. The focus teaching method mainly includes three steps. First, we should analyze of students' learning situation then divide them into different groups according to their future employment willingness. Second, divide the teaching content into modules, that students can choose different module combinations according to their own needs. Finally, use different assessment methods and improve the proportion of usual performance.

Key words: Focus teaching method, Intermediate financial accounting, Teaching method, Teaching reform, Colleges and universities, Major courses