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管理会计是整个会计体系的重要组成部分,也是中专院校会计专业课程教学的重要内容。在市场经济体制下,中专院校如何采取有效措施推进管理会计教学改革,是目前相关教育工作者要研究的一个关键课题。本文主要针对中专院校管理会计教学改革的必要性及对策进行了分析探讨。
Management accounting is an important part of the entire accounting system, but also an important part of the accounting profession course teaching in secondary institutions. Under the market economy system, how to take effective measures to promote the teaching reform of management accounting in the institutions of higher learning is one of the key issues to be studied by the current educators. This article mainly analyzes and discusses the necessity and countermeasure of the management accounting teaching reform in the colleges and universities.