关于财务管理、管理会计与成本会计自学考试教材内容的探讨

Discussion about the Content of Self-study Exam Teaching Materials of Financial Management,Management Accounting and Cost Accounting

目前,全国大中专自考教材会计专业中财务管理、管理会计与成本会计这三门课程教材内容普遍存在交叉重叠的问题,浪费教学资源的同时也影响了学生的学习效果。只有深入剖析三本教材内容交叉重叠的原因,综合考虑自考生学习的实际情况,对这三本教材内容提出有效的整合分配办法,才能更好地完成教学目标。

Nowadays,the teaching materials of financial management,management accounting and cost accounting in the national self-study exam generally have the problem of duplicate content.It not only wastes the resource of teaching but also influences the learning effect of students.Only analyzing the reasons deeply,considering the actual condition of the students and providing effective methods of integration and distribution can be helpful to accomplish teaching objectives better.