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在教育事业蓬勃发展中,成本会计作为高校一门不可或缺的学科,为了满足社会发展需求,向社会输送更多优秀的会计人才,加强会计教学是尤为必要的。成本会计是一门系统性较强的专业课程,但是课程教学内容较为复杂,具有极高的实用性特点,需要顺应教育改革进程,创新教学理念和教学方法,提升课程教学质量。就当前我国高校成本会计教学改革现状来看,其中仍然存在一系列问题,如教学材料和教学方式落手问题,实践工作体系缺失,严重影响到教学成效。本文主要就成本会计教学改革进行分析,结合实际情况,提出合理的改善措施。
In the vigorous development of education, cost accounting as an indispensable subject of colleges and universities, in order to meet the needs of social development, to the society more excellent accounting personnel, strengthen accounting teaching is particularly necessary. Cost accounting is a systematic and specialized course, but the content of course teaching is more complex and highly practical. It needs to conform to the educational reform process, innovate the teaching concepts and teaching methods, and improve the quality of the course teaching. As far as the status quo of the cost accounting teaching reform in higher education institutions in our country is concerned, there still exist a series of problems, such as the drop of teaching materials and teaching methods and the lack of practical working system, which seriously affect the teaching effectiveness. This article mainly analyzes the cost accounting teaching reform, and puts forward reasonable improvement measures according to the actual situation.