随着经济结构的调整、生产模式的多元化发展,实体经济这种经营模式越发壮大,企业管理者在选拔人才时,往往将实践能力作为重要的参考标准,同时,随着教育部对高校培养专业化人才指示的提出,各个高校对此做出了大力的改革。当前的成本会计专业具有复杂的体系,高标准的专业要求等特点,然而,现在许多高校的成本会计教学具有一定的缺陷,这与社会大势中注重实践性人才的培养相悖。本文主要通过介绍成本会计的特点与现状,针对当前存在的问题,提出了针对性的策略。引言:作为经管专业的一门必修课程,成本会计的体 With the adjustment of economic structure and the diversification of production modes, the business model of the real economy has become more and more powerful. When selecting managers, business managers often regard practical ability as an important reference standard. At the same time, as the Ministry of Education cultivates colleges and universities, Specialized personnel instructions put forward, all colleges and universities made a drastic reform of this. However, nowadays many cost accounting teaching in colleges and universities have some flaws, which runs counter to the cultivation of practical talents focusing on the social situation. This paper introduces the characteristics and status quo of cost accounting mainly for the current problems, put forward targeted strategies. Introduction: As a compulsory subject administered by a professional, cost accounting body