基于能力培养的管理会计模块化教学创新研究

Innovation Research on Modular Teaching of Management Accounting based on Ability Cultivating

管理会计是高校财经类专业学生必修的一门核心课程,随着经济和信息技术的发展,管理会计的地位日益显著。在分析目前高校管理会计教学存在问题的基础上,结合相关理论,从能力培养的角度设计了模块化教学方案,旨在促进管理会计教学水平提升。

Management accounting is a compulsory core course for financial students in colleges and universi ties. With the development of economy and information technology, the status of management accounting has be come increasingly significant. Based on the analysis of the current problems in the management accounting teach ing, combined with related theories, a modular teaching program was designed from the perspective of ability cultivating, aiming to promote the management accounting teaching level.