基于工学结合的成本会计课程改革研究

Analyzing the Reform of Cost Accounting Course Based on Work-learning Combination

成本会计是一门理论性较强、体系复杂且注重实务操作的会计专业课程。但在长期的教学环节中存在着许多问题,具体表现在成本会计教学内容与企业需要脱节,教学定位不准等。高职院校应结合企业的需要,改进教学内容,改革成本会计教学手段,完善成本会计的考核评价方法。

Cost accounting is a strong theoretical and complex method system, of which the attention is the practice of accounting professional courses. The teaching purpose is to cultivate talents to meet the need of actual accounting employment. There are still many problems in the teaching process, embodied in the cost accounting teaching content and enterprise needs disconnecting; limitation of teaching orientation etc. Training of higher vocational college students should be combined with the needs of the enterprise by improving the teaching content, reforming teaching means and improving evaluation methods of the course.