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面临日益激烈的竞争,各高校都将倡导以“职业能力本位”为核心的课程改革以适应现代社会经济发展的需要,会计专业课程改革也是势在必行。本文通过对物流成本对企业影响分析及对各大知名财会专业高校的课程体系进行调查统计,发现在此改革进程中仍未能及时跟上市场需求的发展步伐,对物流成本管理方面的认识不够。在此基础上,提出将物流成本管理列入会计本科主干课程系列设想,以提高我国高校培养的会计人才的应用能力。
Faced with increasingly fierce competition, all colleges and universities will promote the curriculum reform centered on “professional ability ” so as to meet the needs of modern social and economic development. It is also imperative to reform the curriculum of accounting specialty. Based on the analysis of the impact of logistics costs on enterprises and the investigation of the curriculums of the major well-known accounting colleges and universities, it finds that in this process of reform, it still fails to keep pace with the development of market demand and does not have enough understanding of logistics cost management . On this basis, put forward the logistics cost management included in accounting undergraduate course series of ideas to improve the training of accounting talents in China’s ability to apply.