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管理会计从被介绍引进国内开始,就逐步成为电大会计、财务管理专业的必修课程,但在目前的教育实践中管理会计教育显得十分僵化,存在严重的理论与实际相脱节的现象,于是,探讨新型教育模式就成为改善管理会计教育现状的必然要求。案例教学与应用性人才培养的特征比较吻合,具有客观性、综合性、启发性和学生主体性等特点,对这一教学模式的运用有利于培养学生的学习能力、综合能力,因此在应用型和实践性较强的管理会计教学中应积极尝试和运用案例教学模式。
Since its introduction into China, management accounting has gradually become a compulsory course in accounting and financial management in TV universities. However, in the current education practice, management accounting education appears to be very rigid and there exists a serious disconnect between theory and practice. Therefore, The new education model has become a necessary requirement to improve the status quo of management accounting education. The characteristics of case teaching and applied talents cultivation are in good agreement with the characteristics of objectivity, comprehensiveness, enlighteningness and students ’subjectivity. The use of this teaching mode is conducive to cultivating students’ learning ability and comprehensive ability. Therefore, And practical teaching management should actively try and use case teaching mode.