“互联网+会计”背景下成本会计课程教学的改革创新

Reform and Innovation of Cost Accounting Course Teaching under the Background of“Internet+Accounting”

互联网技术的不断发展推动着教育的变革,传统的教学方式和理念已经不能更好地适应社会发展的需求。本文针对传统的成本会计课程教学,采用“嵌入式”多元化教学模式,将手工实训、Excel技术和云ERP系统进行多重结合,辅助互联网技术为课程带来改革,通过有层次、渐进性的教学创新,全面提升学生的实践技能和综合素质。

The continuous development of Internet technology is promoting the reform of education.The traditional teaching methods and concepts have been unable to better adapt to the needs of social development.This article aims at the traditional cost accounting course teaching,adopts“embedded”teaching method.The diversified teaching mode integrates manual training,Excel technology and cloud ERP system,and assists Internet technology to bring reform to the course.Through multi-level and progressive teaching innovation,students'practical skills and comprehensive quality can be comprehensively improved.