成本会计课程是财经类专业的职业能力核心课程,现阶段高职院校成本会计教学中存在实践教学重视程度不够、实践教学模式僵化、实践实训案例陈旧、实践教学师资力量不足等问题,高职教师必须从实际出发,构建符合实践需求的课程内容体系,寻求科学可行的实践教学模式,提升教学质量,实现人才培养目标。 Cost accounting courses are the core competencies of financial professional occupation ability. At present, there are some problems in practical teaching of cost accounting, such as not enough emphasis on practical teaching, rigid teaching practice mode, outdated practice training cases and insufficient practical teaching teachers, Vocational teachers must proceed from the reality, construct a course content system that meets the practical needs, seek for a scientific and practical practice teaching mode, improve teaching quality and achieve the goal of personnel training.