我国高校管理会计实践教学现状及改进措施

The Status and Improvement Measures of Management Accounting Practice Teaching in China’s Colleges

管理会计近年来日益成为会计界的热点话题,财政部多次发布关于管理会计的政策与文件,社会各界对管理会计发展的关注度越来越高。但是由于各高校对于管理会计的教学仍停留在理论阶段,忽视实践教学的重要性,管理会计人才面临很大的缺口。这一局面导致管理会计在实践中难以得到广泛的应用。本文首先探讨了将实践教学引入传统管理会计课堂的必要性,接着介绍了我国高校管理会计课堂实践教学的现状,分析了存在的主要问题,并针对存在的问题提出了相应的改进措施。

In recent years, management accounting has increasingly become a hot topic among academics and practitioners. The Ministry of Finance has repeatedly issued policies and documents on management accounting, and the public has become more and more concerned about the development of management accounting. However, the teaching of management accounting in China's colleges still stays in the theoretical stage, ignoring the importance of practice teaching. Hence, there is a shortage of management accounting talents. This situation has made it difficult for management accounting to be widely used in practice. This paper first discusses the necessity of introducing practice teaching into traditional management accounting classes. Then it introduces the current situation of the practice teaching of management accounting in China's colleges, and analyzes the existing main problems. At last, it proposes corresponding improvement measures for the existing problems.