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当前中职《成本会计实务》教学中存在着教学手段单一、学生的积极性和主动性没有发挥、教学体系与客观制造环境相脱离等缺点。在教学改革中应以就业为导向,通过契合目前制造业的生产特点进行课程开发与设计,优化课程结构;进一步整合资源,引进专家,“移植”实践工作,加强教师实践培养,提高教师的实践能力,以期提高教学效果,培养社会需要的高素质会计人才。
At present, the teaching of cost accounting in vocational schools has the defects of single teaching method, lack of initiative and initiative of students, separation of teaching system and objective manufacturing environment. In the teaching reform, we should take the employment as the guide, carry out the course development and design according to the production characteristics of the present manufacturing industry, and optimize the course structure; further integrate the resources, introduce the experts, “transplant” the practical work, strengthen the teacher practice training and improve the teachers Practical ability, with a view to improving teaching effectiveness and cultivating high-quality accounting talents needed by society.