成本会计是对实践性要求很高的会计实训课程,现阶段高职院校成本会计教学中存在实践教学重视程度不够、实践教学模式僵化等问题,高职教师应该构建符合实践需求的课程内容体系,寻求科学可行的实践教学模式,实现人才培养目标。 Cost accounting is an accounting practice course which requires high practicality. At present, there are some problems in the practice of cost accounting teaching in vocational colleges, such as not enough emphasis on practical teaching and rigid teaching practice mode. Higher vocational teachers should construct the course content that meets the practical needs System, to seek a scientific and practical practice teaching mode, to achieve the goal of personnel training.