《成本会计》是高职院校会计电算化、财务管理、会计与审计、会计与统计核算等专业的核心能力课程,该课程主要讲授成本计算与核算方法、成本报表编制与分析等知识,为后续《税务核算与申报》和《审计理论与实务》等专业课程打下良好的基础。本文就笔者教学实践中教改展开分析,提出一些思考和建议。 Cost Accounting is a core competency curriculum for accounting computerization, financial management, accounting and auditing, accounting and statistical accounting in higher vocational colleges. The course mainly covers knowledge of methods of cost calculation and accounting, cost statement preparation and analysis, For the follow-up “tax accounting and reporting” and “audit theory and practice” and other professional courses to lay a good foundation. This article analyzes the teaching reform in the teaching practice and puts forward some thoughts and suggestions.