管理会计是高职院校会计专业学生的必修课程,通过该课程的教学能够拓宽学生的知识面,增强学生的会计技能和职业素质,同时也能够为学生今后走向就业岗位打下基础。为了更好地发挥管理会计课程在人才培养当中的作用,高职院校必须对管理会计课程进行综合分析,同时也要结合人才培养的现实需求以及学生发展的需要,并在此基础上对管理会计课程进行改革,建立以就业和职业岗位为导向的课程体系,在增强管理会计课程教学成效的同时,加快高职院校人才培养的进程。 Management accounting is a compulsory course for accounting majors in higher vocational colleges. The teaching of this course can broaden students’ knowledge, enhance students’ accounting skills and professional qualities, and at the same time, they can lay a foundation for students’ future employment. In order to give full play to the role of management accounting courses in personnel training, vocational colleges must make a comprehensive analysis of management accounting courses, combined with the actual needs of personnel training and the needs of student development, and on this basis, management Accounting courses reform, the establishment of employment and job-oriented curriculum system, strengthening the management accounting courses teaching effectiveness at the same time, speed up the process of personnel training in higher vocational colleges.