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新时期,在经济发展方式快速转变、产业结构深度调整、实体经济迅速壮大的背景下,社会对人才的需求更加偏重于实践性较强的人才。同时,在教育部倡导本科高校向技术高校转型这样的大背景下,各大高校都大力进行着教学改革,这其中也包括了民办高校。成本会计作为各大民办高校的会计专业的主干课程,具有实践性强,体系复杂,专业性要求较高等特点。现行的民办高校本科成本会计教学中存在一定的问题,这些问题不仅不符合民办高校教学改革的要求,也与现代复合型会计应用人才的教育要求存在一定差距。本文通过对成本会计这门学科的学科体系以及教学手段和方法进行深层剖析,结合民办高校教改要求,指出民办高校成本会计教学中存在的问题,并提出成本会计教学改革的相应策略。
In the new era, under the background of the rapid transformation of the mode of economic development, the depth adjustment of the industrial structure and the rapid growth of the real economy, the demand of the society for talents is more emphasis on practical talents. In the meantime, under the background that the Ministry of Education advocates the transition from undergraduate colleges to technological colleges, the major colleges and universities are vigorously carrying out the teaching reform, which also includes private colleges and universities. As the main accounting course in private universities, cost accounting has the characteristics of practicality, complicated system and high professional requirements. There are some problems in the current undergraduate cost accounting teaching in private universities. These problems not only do not meet the requirements of teaching reform in private universities, but also have some disparities with the educational requirements of modern composite accounting applicants. This paper analyzes the subject system of cost accounting and teaching methods and methods in-depth analysis, combined with the requirements of teaching reform in private colleges and universities, pointing out the problems in the teaching of cost accounting in private colleges and universities, and puts forward the corresponding strategies of cost accounting teaching reform.