论图示法在管理会计教学中的应用

The Application of "Graphic Method" in Teaching of Management Accounting

管理会计教学是会计教学中相对来说难度比较大的一个科目，所谓“图示法 是一种教学过程中的技巧，通过介绍图示法在管理会计教学中的应用，着重阐述这种方法的形象性、直观性及易理解性，并意在使学生掌握一种分析和解决较复杂问题的方法。这种方法如果能运用得当，往往能起到事半功倍之效。

It is very difficult in teaching of management accounting. This article briefly illustrates the application of 'graphic method' in the teaching and especially shows its character of imagination, audio- visuality and easy comprehension. Its goal is to make students grasp the method of analysing and solving problems.