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管理会计学是现代管理理论与会计信息有机结合而形成与发展起来的新兴学科,它既是会计的一个分支,又是管理科学的一个分支,并且有相对独立的学科内容。因为管理会计主要是通过事前预测和决策,事中控制使事后考核来强化企业内部管理,为提高工作效率和经济效益服务,所以管理会计在大中小各类企业中均有广泛的应用前景。管理会计学是成人高校近年来开设的一门新课程,由于学科新,内容综合性强,所以要求授课教师不仅对会计学理论要有较为深厚的知识功底和理论功底,同时还要掌握管理学原理,并灵活运用教学方法,这样才能较好地完成教学任务。下面围绕此问题谈谈自己的教学实践及体会。引导学生提高对学好管理会计学的认识
Management accounting is a new discipline formed and developed by the combination of modern management theory and accounting information. It is not only a branch of accounting but also a branch of management science and has relatively independent subject content. Because management accounting is mainly through ex ante forecast and decision-making, things in control after the appraisal to strengthen internal management, in order to improve work efficiency and economic benefits, so management accounting in all types of enterprises have a wide range of applications. Management accounting is a new course opened up by adult colleges and universities in recent years. Due to the new discipline and comprehensive content, management accounting requires teachers not only to have a profound knowledge base and theoretical foundation for accounting theory, but also to master management Principle, and flexible use of teaching methods, so as to complete the teaching task well. Here to talk about their own teaching practice and experience. Guide students to improve their understanding of management accounting