“管理会计”课程教学方法改革分析——基于应用型人才培养模式的视角  

Analysis on Teaching Method Reform of“Management Accounting”Course——From the Perspective of Application-Oriented Personnel Training Mode

作　　者：孙艳 SUN Yan(Business School,Xinyang Normal University,Xinyang Henan,464000,China)

机构地区：[1]信阳师范学院商学院,河南信阳464000

出　　处：《创新创业理论研究与实践》2022年第13期13-15,共3页The Theory and Practice of Innovation and Enterpreneurship

基　　金：河南省高等学校重点科研项目:嵌入行业环境因素的河南省涉农上市公司财务预警研究(19A790021)

摘　　要：现阶段,社会发展及企业运营对会计人才的需求已经不再局限在专业技能上,而是要求会计人才同时具备足够的应用能力和创新能力,这表示各大高校有必要就“管理会计”课程教学做出改革。基于应用型人才培养的视角,首先总结了“管理会计”课程特征,其次分析了“管理会计”课程教学现状,最后提出了“管理会计”课程教学方法改革思路,以期为“管理会计”课程教学改革提供参考。At the present stage,the social development and enterprise operation demand for accounting talents is no longer limited to professional skills,but requires accountants to have enough application ability and innovation ability at the same time,which means that it is necessary for colleges and universities to make reform on“management accounting”course teaching.Based on the perspective of application-oriented talent training mode,this paper first summarizes the characteristics of“management accounting”course,then analyzes the teaching status of“management accounting”course,and finally puts forward the ideas of teaching method reform of“management accounting”course,in order to provide reference for the teaching reform of“management accounting”course.

关 键 词：教学方法 “管理会计”课程 应用型人才 

分 类 号：F230-4[经济管理—会计学] G642[经济管理—国民经济]