随着时代的发展,社会的进步,人们也越来越重视教育的改革创新。高职院校作为高等院校的一部门,做好高职院校教育教学改革也是当前要关注的。成本会计作为会计专业的重点课程,也是高职院校会计专业的核心课程,不过当前高职院校的成本会计课程着重于理论知识,忽视了实践教学,课程体系设计不合理。本文通过对高职院校成本会计课程现状分析,发现其所存在的问题及改革研究。 With the development of the times and the progress of society, people pay more and more attention to the reform and innovation of education. Higher vocational colleges as a part of institutions of higher learning, vocational education and teaching reform is also the current attention. As a key course of accounting major, cost accounting is also the core course of accounting major in higher vocational colleges. However, the current cost accounting courses of higher vocational colleges focus on theoretical knowledge, neglect practical teaching and unreasonable curriculum system design. This article analyzes the present situation of cost accounting course in higher vocational colleges and finds its existing problems and reform research.