CAJ | 학술논문

财务管理与管理会计两门课程在教学内容上的交叉与重复由来已久,其表现的内容主要包括：资金时间价值、本量利分析、存货管理、全面预算、项目投资（资本预算、长期投资决策）、责任会计等诸多方面。重新构建财务管理与管理会计课程的教学内容,应重点解决内容上的重复问题,同时应将会计职称考试的财务管理学科的内容在这两门课程中基本包括进来。这样,有利于增强课堂教学效果,提高学生学习的积极性,有利于学生通过晋级考试。
재무관리여관리회계량문과정재교학내용상적교차여중복유래이구,기표현적내용주요포괄：자금시간개치、본량리분석、존화관리、전면예산、항목투자（자본예산、장기투자결책）、책임회계등제다방면。중신구건재무관리여관리회계과정적교학내용,응중점해결내용상적중복문제,동시응장회계직칭고시적재무관이학과적내용재저량문과정중기본포괄진래。저양,유리우증강과당교학효과,제고학생학습적적겁성,유리우학생통과진급고시。
The course contents of financial management and management accounting have long been overlapped with respect to time value of money,cost-volume-profit analysis,inventory management,comprehensive budget,project investment（capital budget and long-term investment decision）,responsibility accounting and so on.To reconstruct the teaching contents of these two courses,the problems concerning the repetitiveness contents should be solved and the contents of financial management in the job title examination for accountants should be covered by these two courses.In this way,the course effectiveness could be enhanced;the students＇ learning initiative could be promoted;and it is helpful for students to pass the promotion exam.