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我国经济的快速发展以及信息技术的发达使得现代企业在管理财务方面比以往更加复杂,成本会计的管理方式也发生了很大变化。企业对复合型的成本会计人才需求比较多,然而现实情况却与之相反,高校培养出来的会计人才缺乏动手实践能力,甚至理论知识基础不扎实等。所以,为适应市场需求,我们需要对现有的成本会计教学进行改革。文章主要介绍了成本会计教学的内容与特征,分析了目前国内成本会计教学当中存在的主要问题,在此基础上对成本会计教学进行了实践改革,希望能给大家起到启示作用。
The rapid economic development in our country and the development of information technology make modern enterprises more complex in managing finance than ever before, and the management of cost accounting has also undergone great changes. However, the reality is that on the contrary, the accountants trained by colleges and universities lack practical ability to practice, and even the foundation of theoretical knowledge is not solid. Therefore, in order to meet the market demand, we need to reform the existing cost accounting teaching. The article mainly introduces the content and characteristics of cost accounting teaching, analyzes the main problems existing in the current domestic cost accounting teaching, and then carries out the practice reform of cost accounting teaching on the basis of it, hoping to give enlightenment to everyone.