管理会计学是一种把管理学与会计学相结合的学科,是为了适应现代中国大多数企业管理的。在现代中国大多数企业管理中,高级管理人才是相对缺乏的,高级管理会计人才更是需求量极大。管理会计学能够在一定程度上满足社会上的这种需求,为社会培养一定的高级管理会计人才。但是就目前情况来讲,管理会计学在其课程安排,教学资源整合,教学质量评估等方面都存在一定的不足,本文也就主要针对这类现象对其进行相关的研究,探讨实际的以职业素质导向的管理会计教学改革方案。 Management accounting is a combination of management and accounting disciplines, in order to adapt to the management of most modern Chinese enterprises. Most modern enterprise management in China, the senior management is relatively lacking, senior management accounting talent is in great demand. To a certain extent, management accounting can meet the needs of the society and cultivate certain senior management and accounting talents for the society. However, as far as the current situation is concerned, management accounting has some shortcomings in its curriculum arrangement, teaching resources integration and teaching quality assessment. This article also mainly studies the phenomena of this kind of phenomena, Quality-oriented management accounting teaching reform program.