随着社会经济的进步与发展,成本会计已经成为财务管理专业的核心骨干课程,同时成为财务管理专业课程体系重要的组成部分。基于定位理论的成本会计有着其他理论不可比拟的优点,同时也存在着一些不足。所以成本会计学课程的改革与向企业输送的成本会计和管理人员素质和能力的高低有着密切的联系。文章正是针对成本会计中存在的不足开始讨论与分析,开始尝试构建出基于定位理论成本会计学的基本框架,制定初期的教育改革方案并指出改革期间可能面临的问题及解决方法。 With the progress and development of social economy, cost accounting has become the core of financial management major course, at the same time become an important part of the financial management professional course system. Based on the positioning theory of cost accounting has incomparable advantages of other theories, but also there are some deficiencies. Therefore, the reform of the cost accounting course is closely linked with the cost accounting and management personnel quality and ability to deliver to the enterprise. This article is precisely for the lack of cost accounting began to discuss and analyze, began to try to build a basic framework of cost accounting based on positioning theory, to formulate the initial education reform program and pointed out that during the reform may face problems and solutions.