随着现代经济的发展,市场上专业型、技术型人才紧缺,对应用型人才要求也越来越高。当前,为满足会计应用型人才的需要,不少大学在会计专业课程上已经进行了不少改革,但有些课程仍存在许多弊端,为培养高素质的会计专业人才,本文主要以管理会计课程为例,分析出管理会计课程教学现状和问题,并据此提出相应的改革措施,促进大学向应用型转变和发展,培养应用型人才。 With the development of modern economy, there is a shortage of professional and technical talents on the market, and the requirements for application talents are also getting higher and higher. At present, in order to meet the needs of accounting talents, many universities have carried out many reforms in accounting major courses. However, some courses still have many drawbacks. In order to cultivate high-caliber accounting professionals, For example, we analyze the status quo and problems of the teaching of management accounting courses and put forward corresponding reform measures accordingly to promote the transformation and development of universities to applied type and to cultivate applied talents.