在中职财会教学中,有着不少的问题存在,导致中职财会教学水平得不到提升,也是人才的培养达不到市场的要求。本文依照财会教学中的相关经验,通过对“应收账与应付账”这一课程的教学实例分析,阐述角色扮演法在财会教学中的应用。希望可以通过角色扮演教学方法,使中职财会教学水平得到进一步的提升。 In the teaching of secondary vocational schools, there are many problems, leading to the teaching level of secondary vocational finance can not be improved, but also the cultivation of qualified personnel fail to meet market requirements. In this paper, according to the relevant experience in accounting teaching, through the analysis of teaching cases of “Receivable Account and Payables”, this paper expounds the application of roleplay in accounting teaching. Hope that through the method of teaching role-playing, so that the level of secondary accounting teaching to be further improved.