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《成本会计》课程为会计学专业的一门集知识、技能、技巧为一体的专业必修课,具有内容多、内容新、前后连贯性强、难度大等特点;其在会计专业课程体系中前后联系着《财务会计》和《管理会计》两门重要的学科,该课程学习的好坏直接关系着学生对会计专业知识的理解和掌握。针对目前《成本会计》教学中存在的问题,从教学目标、教学模式、教学内容、教学方法、教学环境等方面,对如何优化《成本会计》教学过程进行了探讨。
The Course “Cost Accounting” is a specialized compulsory course integrating knowledge, skills and skills in accounting major. It has the characteristics of many contents, new contents, strong consistency before and after, and great difficulty. Before and after Contact with the two major disciplines of “financial accounting” and “management accounting”, the learning of the course is directly related to students’ understanding and mastery of accounting professional knowledge. In view of the problems existing in the current “cost accounting” teaching, this paper discusses how to optimize “cost accounting” teaching process from the teaching objectives, teaching mode, teaching content, teaching methods, teaching environment and so on.