管理会计改革对高校管理会计教学的影响

The Influence of Management Accounting Reform on Management Accounting Teaching in Colleges and Universities

管理会计是服务于企业内部经营的一门学科,国家对管理会计的改革,势必对高校管理会计教学产生影响。文章结合管理会计教学中遇到的问题,探讨如何借力国家管理会计改革,有效地改进"管理会计学"理论体系、教学内容与方法,夯实学生理论基础,唤起学生自我学习的主动性,培养学生理论联系实际的能力,以便在未来无法预测的种种局势中,都能更好地满足企业管理决策的需要,提升我国企业整体管理水平。

Management accounting is a discipline serving the internal management of enterprises, the reform of man- agement accounting by the country is bound to have an impact on college management accounting teaching. This pa- per, with the problems confronted during management accounting teaching, discusses how to use the management ac- counting reform to efficiently improve the theoretical system, teaching content and methods of ＂management account- ing＂, thus reinforcing students theoretical foundation, arousing students＂ self--learning initiative and cultivating the a- bility of students to integrate theory with practice so that they can better meet the needs of enterprise management de- cision-making and the overall management level of enterprises can be improved in the future in the unpredictable situ- ation.