《成本会计》教学改革浅议

On Teaching Reform of Cost Accounting

《成本会计》课程作为会计学科体系中的一个重要组成部分,是不可或缺的必修课程之一。现今,经济的发展与企业管理的需要对现代成本会计课程教学的教学定位、教学内容及教学方式提出了新的挑战。针对《成本会计》课程教学目前的现状、存在的问题进行分析,并提出相应的改革途径,以强化学生的动手能力,使学生成为现代会计应用型人才,以满足现代企业成本会计的岗位需求。

Cost accounting,as an important component of accounting discipline system,is an indispensable and compulsory course.Today’s economic development and business management requirements bring new challenges to modern cost accounting course(including teaching orientation,teaching content and teaching methods).Based on the current status and the analysis of existing problems of cost accounting course,appropriate reform suggestions were proposed in this paper to strengthen students’ hands-on capabilities,to enable them to become modern application-oriented accounting talents,and to meet the need of cost accounting for modern enterprises.