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社会主义市场经济和管理科学的发展,是影响管理会计发展的主要因素。为适应时代需求和市场经济的发展,会计人员基本素质在逐渐发生变化,管理会计领域需要加以创新和发展的问题也日益增多,高校进行管理会计教学改革都显得势在必行。本文针对管理会计发展现状,就管理会计教学改革的原因和必要性进行探讨,在此基础上提出了管理会计教学改革的具体措施和方法。
The development of socialist market economy and management science is a major factor affecting the development of management accounting. In order to meet the needs of the times and the development of the market economy, the basic qualities of accountants are gradually changing. The problems that need to be innovated and developed in the area of management accounting are also increasing day by day. It is imperative that colleges and universities reform the management accounting teaching. This article aims at the status quo of management accounting development, discusses the reasons and necessity of management accounting teaching reform, and on this basis puts forward the concrete measures and methods of management accounting teaching reform.