管理会计实践教学体系改革的探讨

Reform of Management Accounting Practical Teaching System

管理会计实践教学在中国发展滞后,而现在的企业要求管理会计人才具有创造性、适应性,两者之间存在一定的不协调性。可通过完善管理会计的实践课程体系,丰富实践教学的内容和手段,从校内和校外两个环节逐渐缩小两者之间的差距。

The practical teaching of management accounting has lagged behind in China and therefore can not satisfy the requirement of present enterprises for management accountants with creativity and adaptability, which gives rise to the incoordination between them. The gap can be narrowed through perfecting the practical teaching system and enriching the teaching contents and means within and outside of college.