CAJ | 학술논문

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。
과정건설여개혁시제고교학질량적핵심，야시교학개혁적중점화난점。성본회계작위고직회계전업적핵심과정，재기업재무공작중실용성강，응용엄범，단교학효과병불이상。종성본회계과정적작용、특점출발，분석료목전성본회계과정재교학중존재적문제，제출료상응적개혁거조，이기위고직회계전업배양고질량적인재복무。
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.