“岗赛课政”视域下管理会计课程教学改革探析

An Analysis of the Teaching Reform of Management Accounting Course from the Perspective of"Job Competition Course Politics"

随着我国经济发展格局的转变,企业间的竞争日趋激烈,管理会计在企业经营管理中的作用越显重要,会计人员逐渐向企业经营管理决策方向转变。管理会计课程是本科院校会计专业和财务管理专业的核心专业课,在会计人才培养过程中起着重要的作用,“岗赛课政”视域下,立足于“立德树人”的根本任务和企业管理会计岗位需要,从教学定位、教学模式、教学内容、教学方法、教学资源等方面对管理会计课程进行课程教学改革,以期使本门课程的教学更符合社会的需求,为社会、企业培养既有专业技能又有较高职业素养的应用型管理会计人才。

With the transformation of economic development pattern in China,the competition between enterprises is becoming increasingly fierce,management accounting plays a more and more important role in enterprise management,accounting personnel gradually transform to the direction of enterprise management decision-making.Management Accounting is a core professional course for accounting and financial management majors in undergraduate colleges and universities,which plays an important role in the training of accounting talents.From the perspective of"job competition and course administration",it is based on the fundamental task of"building morality and cultivating talents"and the needs of enterprise management accounting positions.The course teaching reform of Management Accounting is carried out from the aspects of teaching orientation,teaching mode,teaching content,teaching method and teaching resources,so as to make the teaching of this course more in line with the needs of the society and cultivate applied management accounting talents with both professional skills and high professional quality for the society and enterprises.