摘要
据调查可知,高校开设管理会计学科的主要目的是为了培养企业管理人才,进而推动企业发展。并且,管理会计改革在一定程度上会影响高校管理会计的教学。本文主要介绍我国高校管理会计教学现状,并探寻在管理会计改革背景下提升高校管理会计教学质量的措施,进而提出一些建设性意见,为提高我国高校管理会计教学效率贡献微薄之力。
According to the investigation,the main purpose of the management accounting discipline is to cultivate enterprise management talents and promote the development of enterprises.Moreover,the management accounting reform will influence the teaching of management accounting to some extent.The status quo,this paper mainly introduces the management accounting in colleges and universities teaching and explore under the background of management accounting reform measures to improve the university teaching quality of management accounting,put forward some constructive Suggestions,to improve the efficiency of management accounting in colleges and universities teaching contribution meager strength.
作者
毕青玥
Bi qing-yue(Liaoning Institute of Foreign Economic and Trade,Accounting Department,Accounting Institute ,Liaoning Dalian 116052)
出处
《山东农业工程学院学报》
2019年第8期177-178,共2页
The Journal of Shandong Agriculture and Engineering University
关键词
管理会计
改革
高校
教学现状
Management Accounting
Reform
Colleges and Universities
Present situation of Teaching