《成本会计》是会计专业的重要课程,在会计人才培养方面具有十分重要的作用。本文在成本会计的实践教学经验基础上,对成本会计的课程特点和教学目标进行了简要分析,并指出了现阶段成本会计教学中存在的主要问题和改革教学现状的有效措施,希望能够更好地实现社会实用型人才的培养目标。 “Cost Accounting” is an important course of accounting major, which plays an important role in accounting personnel training. Based on the practical teaching experience of cost accounting, this paper briefly analyzes the characteristics and teaching objectives of cost accounting course, and points out the main problems in current cost accounting teaching and the effective measures to reform the teaching situation, hoping to be better To achieve the social practical talents training objectives.