本文以贯彻职业教育办学方针,培养适应市场需要的会计人员为目的,初步探讨了成本会计课程的教学方法、实践性教学环节、教学效果和心得体会。笔者认为中职学校的成本会计教学工作,应在传授一定的理论知识基础之上,增强实践性教学力度,以培养学生分析问题和解决问题的能力为核心,改进教学方法,增强学生的实务操作能力,从而能够迅速适应成本会计工作岗位,满足市场需求。 The purpose of this article is to carry out the principle of running a vocational school and cultivate accountants who meet the needs of the market. The paper discusses the teaching methods, practical teaching links, teaching effects and experience of cost accounting courses. In my opinion, the cost accounting teaching in secondary vocational schools should be based on the impartation of a certain theoretical knowledge, enhance the practical teaching, to train students ability to analyze and solve problems as the core, to improve teaching methods and enhance students’ practical operation Ability to quickly adapt to cost accounting jobs, to meet market demand.