独立学院管理会计实践教学初探  

Practice Teaching of Management Accounting in Independent Colleges

作　　者：黄群[1] 

机构地区：[1]长江大学文理学院,湖北荆州434100

出　　处：《科教导刊》2011年第30期96-97,共2页The Guide Of Science & Education

摘　　要：独立学院是民办高等教育的重要组成部分，设置会计专业的独立学院都将管理会计设置成了核心课程。管理会计偏重于为内部经营管理服务，其知识体系对提高会计专业学生的执业能力至关重要。本文分析了管理会计教学中实践教学的必要性及存在的问题，阐述了其组织实施过程，提出了完善实践教学的几点建议，有一定的指导价值。Independent college is an important part of private higher education,management accounting is set into the core curriculum of independent college that set accounting profession. Management accounting stress serves for interior management and operation, its knowledge system is very important to enhance master ability of accounting student. This paper analyzes the necessity of the practice teaching of management accounting and its problems,describes organization and implementation process,put forward several suggestions on improving teaching practice,there is some value in guiding.

关 键 词：管理会计 实践教学 综合实训 

分 类 号：G642[文化科学—高等教育学]