论文部分内容阅读
成本会计课程是会计学科体系中的一个重要组成部分,是会计专业的核心课程之一。成本会计工作岗位在企业生产经营活动中也发挥着十分重要的职能。然而,在目前的成本会计课程教学中,不论内容、形式、手段等多个方面都与现代复合型会计应用人才的教育要求以及企业的岗位需求存在一定的距离,使得教学质量并不理想。高职高专会计专业的学生必须熟练掌握成本核算的基本方法和技能,才能满足社会及企业的要求。笔者对目前成本会计课程教学中存在的问题进行了分析,并提出具有建设性的、可操作性的建议。
Cost accounting course is an important part of the accounting discipline system, accounting profession is one of the core courses. Cost accounting jobs in the production and business activities also play a very important role. However, in the current teaching of cost accounting courses, there is a certain distance from the educational requirements of modern composite accounting applicants and the job requirements of enterprises regardless of the content, form and means, which makes the teaching quality unsatisfactory. Students of accounting major in higher vocational colleges must master the basic methods and skills of cost accounting in order to meet the requirements of society and enterprises. The author analyzes the existing problems in the course of cost accounting teaching and puts forward constructive and operable suggestions.