成本会计课程内容和有效教学研究

Research of the Content and Effective Teaching of Cost Accounting

本文以课程论、教学论和现代教育技术为基础,采用文献研究法对现有成本会计专业课程的内容进行了系统整理,并提出应该基于现代信息网络呈现课程;通过对现代教学模式的探讨,提出了借鉴MOOC形式与传统课堂教学形式有机结合,组织成本会计课程教学的观点。

Based on curriculum theory,teaching theory and modern educational technology,this paper systematically collates the contents of the existing cost accounting courses by using the method of literature research,and puts forward that the courses should be presented on the basis of modern information network.By discussing the modern teaching mode,this paper proposes the organic combination of MOOC band traditional classroom teaching to organize the teaching of cost accounting courses.