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随着我国市场经济的发展,管理会计人才缺口越来越大,国家要求推进管理会计人才队伍建设,鼓励高校加强管理会计人才的培养,所以创新《管理会计》课程的教学模式和考核方式,是培养管理会计人才的当务之急。本文以能力为导向、基于过程化考核,构建了管理会计的教学模式,以期能够提高管理会计的教学质量。
With the development of market economy in our country, the gap of managerial accounting talents is getting bigger and bigger. The state requires to push forward the construction of managerial accounting personnel team and encourage colleges and universities to strengthen the training of managerial accounting personnel. Therefore, innovating the teaching mode and examination mode of management accounting course The urgent task of training management accounting personnel. This thesis takes the ability as the guidance and constructs the teaching mode of management accounting based on the process assessment, in order to improve the teaching quality of management accounting.