MPACC《管理会计理论与实务》课程教学改革研究——基于提升实践性的视角  

Research on the Teaching Reform of MPACC "Management Accounting Theory and Practice"——Based on the Perspective of Promoting Practicality

作　　者：赵馨燕[1] 陈琳 ZHAO Xin-yan;CHEN Lin(Yunnan Minzu University, Kunming 650500, China)

机构地区：[1]云南民族大学

出　　处：《中小企业管理与科技》2019年第28期88-89,共2页Management & Technology of SME

摘　　要：MPACC的培养目标是为国家输送应用型的高级管理人才。现实情况是,高校持续扩招、教育资源不足,以及教学方面的变革不及时,导致对MPACC学生的培养缺乏实践性与创造力。论文结合以上两点,从MPACC《管理会计理论与实务》课程着手,分析课程教学方面存在的不足并进行原因分析,对课程教学方面存在的实践性不足问题进行了研究,最后针对这些问题,基于提升实践性的视角从课程的教学及实践两个方面提出了相应的对策及建议。The training goal of MPACC is to provide applied senior management talents for China. The reality is that the continuous enrollment expansion, inadequate educational resources and the untimely reform of teaching in colleges and universities result in the lack of practicality and creativity in the training of MPACC students. Combining the above two points, starting with MPACC "Management Accounting Theory and Practice" course, the paper analyzes the shortcomings of the course teaching and the causes, studies the practical shortcomings of the course teaching, and finally puts forward the corresponding countermeasures and suggestions from the two aspects of the course teaching and practice based on the perspective of improving practicality.

关 键 词：实践性 MPACC 《管理会计理论与实务》 教学改革 应用型 

分 类 号：G642[文化科学—高等教育学] F234.3[文化科学—教育学]