论文部分内容阅读
成本会计与管理会计作为高校财务管理和会计专业的核心课程,这两门课程的交叉重叠的内容比较多,以至于目前有的高校编写的教材和课程设置将它们合并在一起,统称“成本管理会计”。本文认为两门课程不宜合并。本文从历史发展背景分析两门课程交叉重复的原因,指出两门课程不宜合并的理由,并提出成本会计和管理会计两门课程教学内容重新设计的基本设想。
Cost Accounting and Management Accounting As the core course of university financial management and accounting major, the overlap of these two courses is relatively large, so that some colleges and universities now compile teaching materials and curriculums to combine them together, collectively referred to as “cost Management Accounting ”. This article argues that the two courses should not be combined. This article analyzes the reasons of the overlap between the two courses from the background of historical development, points out the reasons that the two courses should not be merged, and proposes the basic assumptions of the redesign of the teaching contents of cost accounting and management accounting.