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《成本会计》课程作为高校会计学专业的主干课程之一,是会计专业课程体系的重要组成部分。其教学质量如何直接影响会计学专业的教学质量,也直接影响学生的实际应用能力和人才质量。而当前,《成本会计》课程教学存在诸多问题,必须加以重视。文章分析了《成本会计》课程教学存在的问题并提出解决的措施,旨在提高《成本会计》课程的教学质量。
As one of the main courses in accounting major of colleges and universities, “cost accounting” course is an important part of accounting professional course system. How the quality of teaching directly affects the teaching quality of accounting major and directly affects students’ practical ability and quality of talents. At present, there are many problems in the course of “cost accounting” teaching, which must be paid attention to. The article analyzes the problems in “Cost Accounting” course teaching and puts forward some measures to solve them, aiming to improve the teaching quality of “Cost Accounting” course.