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管理会计是企业重要的管理与决策工具。在经济新常态的时代背景下,管理会计面临着新的挑战,也对管理会计教学提出新的要求。本文以经济新常态为切入点,对高职管理会计教学转型的背景进行分析,指出管理会计教学的现存问题,并有针对性的提出推进管理会计教学改革的措施。
Management accounting is an important management and decision-making tool for enterprises. Under the new economic normal background, management accounting faces new challenges and also puts forward new requirements on management accounting teaching. Based on the new economic normal, this paper analyzes the background of higher vocational accounting transformation in management accounting, points out the existing problems of management accounting teaching, and puts forward some measures to promote the teaching reform of management accounting.