高职成本会计课程教学改革创新的思考

摘要

课程建设与改革是提高教学质量的核心，也是教学改革的重点和难点。成本会计作为高职会计专业的核心课程，在企业财务工作中实用性强，应用广泛，但教学效果并不理想。从成本会计课程的作用、特点出发，分析了目前成本会计课程在教学中存在的问题，提出了相应的改革举措，以期为高职会计专业培养高质量的人才服务。%The curriculum construction and reform is the core to improve the teaching quality and is also the emphasis and diffi-culty in teaching reform. Cost accounting as the core curriculum of higher vocational accounting major, plays a practical role in the fi-nancial work of enterprise with wide application, but the teaching effect is not ideal. From the function and characteristics of cost ac-counting courses, this article analyzes the problems existing in the current cost accounting course in teaching and puts forward the corresponding reform measures in order to cultivate high quality talent for higher vocational accounting major.