PCMA职业能力框架下管理会计教学改革思考  

Thinking on the Reform of Management Accounting Teaching under the Framework of PCMA Professional Ability

作　　者：闫丽萍[1] YAN Li-ping(Department of Economics and Management,North China Electric Power University)

机构地区：[1]华北电力大学经济管理系

出　　处：《当代会计》2023年第4期15-17,共3页Contemporary Accounting

基　　金：华北电力大学专业核心课程建设项目(项目编号:20210518)。

摘　　要：中国特色管理会计体系的建立对高校管理会计教学提出了新的要求。以中国PCMA管理会计职业能力认证为切入点,剖析了目前高校管理会计教学存在的主要问题,从转变教学理念、丰富案例教学、创新教学模式、完善课程思政教育体系等角度探讨了如何培养职业道德水平高、专业能力和综合能力强的复合型管理会计人才,以供参考。The establishment of management accounting system with Chinese characteristics puts forward new requirements for management accounting teaching in colleges and universities.Taking the Professional Competence of Management Accounting(PCMA)in China as the starting point,this paper analyzes the main problems existing in the current management accounting teaching in colleges and universities,and discusses how to cultivate compound management accounting talents with high professional ethics,professional ability and comprehensive ability from the perspectives of changing teaching concepts,enriching case teaching,innovating teaching models,and perfecting curriculum ideological and political education system for reference.

关 键 词：PCMA 职业能力框架 管理会计 

分 类 号：F23[经济管理—会计学]