本文通过对现行高职类高校中《管理会计》课程教学中存在的问题进行分析,提出了树立“以能力为主线”的教学理念,从了解学生实际出发,借鉴了加涅的学习理论,提出概念映射式教学的概念,并在此基础上进行角色扮演,并对《管理会计》课程教学进一步创新提出了一些设想。 By analyzing the existing problems in the teaching of “Management Accounting” in the current higher vocational colleges and universities, this paper puts forward the teaching idea of ​​establishing the “main line of competence”, starting from understanding the students’ actual conditions and using Gagne’s learning theory , Put forward the concept of concept-based teaching, and on the basis of role-play, and put forward some ideas for the further innovation of “Management Accounting” teaching.