关于管理会计 成本会计 财务管理课程的整合

Conformity of Management Accounting, Cost Accounting and Financial Management

目前高职院校财务会计专业的管理会计、成本会计、财务管理课程的教学内容交叉、重复已造成教育资源的浪费,并对会计专业的课程建设与发展产生了不利影响,应尽快对这些问题产生的原因进行分析,并提出合理的的解决方案。

At present, the teaching contents of management accounting, cost accounting and financial management intercross and cause educational sources waste. It also makes harmful effect on accounting course construction and development. We should analyze the reasons for these problems and put out practical methods to solve them..