基于岗位能力培养的“成本会计”教学改革研究  

The Research on Cost Accounting Teaching Reform Based on Post Competency Training

作　　者：钟小娜[1] ZHONG Xiao-na(Wenzhou Vocational College of Science and Technology, Wen Zhou, Zhejiang32500)

机构地区：[1]温州科技职业学院,浙江温州325006

出　　处：《温州科技职业学院学报》2017年第2期55-58,共4页Journal of WenZhou Vocational College of Science And Technology

基　　金：资助项目：2017年温州科技职业学院教育教学改革项目

摘　　要：历年来, “成本会计” 都是学期卷面及格率最低的课程,任课教师教得很用心,但教学效果却不理想.现有 研究大多从教师研究的角度出发,很少站在学生需求的角度去研究本课程教学改革.因此,本文通过问卷调查,全面了解“成 本会计” 课程的教学状况,在 “基于岗位能力培养” 的视角下拓宽教学内容,丰富教学方法,搭建仿真教学平台,实现课 程内容与职业标准的有效对接,从而提高学生会计专业素养和水平.In recent years, ＂cost accounting＂ is the lowest curvature of the curricular course, our instructor taught very hard, but it is clear that the effect of teaching is not ideal. Most of the existing research are from the perspective of teacher research, but rarely stand in the perspective of student needs to study the curriculum reform. Therefore, this article through the questionnaire survey, provides a comprehensive understanding of the ＂cost accounting＂ curriculum teaching conditions, broadens the teaching content, enriches the teaching methods, builds simulation teaching platform to achieve the course content and professional standards effective docking from the perspective of post ability training , so as to improve the quality and level of the accounting professional students.

关 键 词：成本会计 岗位能力培养 问卷调查 

分 类 号：F234.2[经济管理—会计学]