摘要
近年来,我国社会经济活动变得日益频繁,促进了成本会计的进一步发展。虽然成本会计取得了快速的发展,但不可否认的是,成本会计教学方面依然存在一定的缺陷。鉴于此,论文从多角度对成本会计教学进行深入的研究,并提出几点改革建议。此次研究的主要目的是为提高我国成本会计教学的质量贡献绵薄之力。
In recent years, the social and economic activities of our country have become more and more frequent, which has promoted the further development of cost accounting. Although the cost accounting has made rapid development, it is undeniable that there are still some defects in the teaching of cost accounting. In view of this, this paper makes a thorough research on the teaching of cost accounting from many angles, and puts forward some suggestions for reform. The main purpose of this study is to contribute to the improvement of the quality of the teaching of cost accounting in China.
出处
《中小企业管理与科技》
2018年第3期112-113,共2页
Management & Technology of SME
关键词
成本会计
成本会计教学
教学质量
cost accounting
cost accounting teaching
teaching quality