高职管理会计课程实践教学存在的问题及对策

Problems and Countermeasures of Management Accounting Curriculum Practice Teaching in Higher Vocational Colleges

近几年来,高职会计专业对管理会计的课程建设及教学改革的探索取得了许多积极进展,但实践教学仍是目前高职管理会计的一个短板,其主要表现是管理会计实践教学薄弱、实践资源匮乏、教师实践能力欠缺,不能满足培养新型财务能力的管理会计人才的需要。为此,高职会计专业必须完善实践教学体系,加强实践教材建设,提升教师实践能力。

In recent years, lots of positive progress has been made in the exploration of management accounting curriculum construction and teaching reform in higher vocational accounting majors, but practical teaching is still the weak point, such as weak practical teaching, lack of practice resources, and poor practical ability of teachers , which can not meet the needs of new management accounting talents.Therefore, the accounting specialty of higher vocational colleges must perfect the practica teaching system, strengthen the construction of practical teaching materials, and improve the practical ability of teachers.