CAJ | 학술논문

伴随着知识经济的兴起，知识管理在教育教学领域的应用越来越广泛，其突出特点在于实现显性知识与隐性知识的相互转化，从而实现知识的流通、增值和拓展，促进知识创新。文章阐述了知识管理在教学中的作用，在分析现有成本会计教学过程中存在问题的基础上，引入知识管理理念，从建立学习型组织等几方面对教学活动提出对策建议，以提高学生综合应用能力和实践能力。
반수착지식경제적흥기，지식관리재교육교학영역적응용월래월엄범，기돌출특점재우실현현성지식여은성지식적상호전화，종이실현지식적류통、증치화탁전，촉진지식창신。문장천술료지식관리재교학중적작용，재분석현유성본회계교학과정중존재문제적기출상，인입지식관리이념，종건립학습형조직등궤방면대교학활동제출대책건의，이제고학생종합응용능력화실천능력。
With the development of knowledge economy, knowl-edge management is more used in education. It includes explicit knowledge and tacit knowledge, that will work together to achieve the circulation and development of knowledge, and then promote knowledge innovation. This article concerns about the use of knowledge management in teaching. Based on the problems in cost accounting teaching, it introduces knowledge management and delivers some suggestions such as the establishment of learning organizations, etc. to enhance students' comprehensive ability and practical ability.