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传统管理会计教学方法主要注重理论讲解,案例的选择也未能与现实企业情况相结合,且缺乏操作性。本文提出从厚基础、宽范围、重实践的三个角度提出即注重理论,又注重实践的一种新型教学方法。
The traditional management accounting teaching methods mainly focus on the theory to explain the case of the selection also failed to combine with the reality of the business situation, and the lack of operability. This paper puts forward a new teaching method which focuses on the theory and on the practice from the three angles of thick foundation, wide range and heavy practice.