Abstract: At present, there are still some problems in the teaching of intermediate financial accounting, such as focus on traditional teaching mode and the lack of interaction. How to improve the above problems and improve the teaching effect, so as to contribute to the realization of talent training objectives? From the perspective of core literacy, we can explore the reform direction of intermediate financial accounting teaching from three aspects: teaching methods, teaching contents and assessment methods, so as to ensure the development and strengthening of students' core literacy from three levels: cultural foundation, independent development and social participation. Practice shows that the above reform methods can effectively improve students' literacy.

Key words: Intermediate financial accounting, Core competence, Accounting teaching reform, Application-oriented university