应用型人才培养模式下管理会计教学改革研究

Research on the Teaching Reform of Management Accounting under the Training Mode of Applied Talents

随着社会经济环境的不断变化和教育体制的深化改革,财会专业面临着各种新的挑战和机遇。管理会计作为财会专业的核心课程,将理论与实践相结合,对培养高素质、高技能的应用型综合人才具有重要的作用。该文就目前本科院校管理会计教学现状,分析教学中存在的问题,提出一些有针对性的改革思路,为应用型人才培养提供一些参考。

With the continuous changes in the socioeconomic environment and the deepening reform of the education system,the finance and accounting profession has faced various challenges and new opportunities.Management accounting,as the core course of the finance and accounting major,combines theory with practice and plays an extremely important role in cultivating high-quality and highly skilled applied comprehensive talents.This article analyzes the current teaching status of management accounting in undergraduate colleges,analyzes the problems in teaching,and proposes some targeted reform ideas,to provide some reference for the cultivation of applied talents.