CAJ | 학술논문

在《成本会计》教学中，主要还存在教材内容滞后现实，参考书错误百出；理论教学与实践教学的设置不匹配，教学手段落后，课程考核评价不能服务于人才培养的目标等问题。而会计专业的学生经过两年的学习仍然存在：理论基础薄弱，知识点的掌握系统性差；账证意识模糊，产品成本计算难以与账簿结转对应；对企业生产流程不了解，缺乏管理观念等问题。对此，提出了“教材”要成为“学材”，满足学生“学”的需要；教学计划和实践教学要从“书本导向”向“行动导向”转变；创建新的考核体系，让“学生”成为“会计”等改进思考。
재《성본회계》교학중，주요환존재교재내용체후현실，삼고서착오백출；이론교학여실천교학적설치불필배，교학수단락후，과정고핵평개불능복무우인재배양적목표등문제。이회계전업적학생경과량년적학습잉연존재：이론기출박약，지식점적장악계통성차；장증의식모호，산품성본계산난이여장부결전대응；대기업생산류정불료해，결핍관리관념등문제。대차，제출료“교재”요성위“학재”，만족학생“학”적수요；교학계화화실천교학요종“서본도향”향“행동도향”전변；창건신적고핵체계，양“학생”성위“회계”등개진사고。
In teaching the course Cost Accountingt,there are mainly the problems that the content of the text lags be-hind and numerous errors exists in the reference books,the theoretical teaching and practical teaching does not match,the teaching method and way is too old and the examination and assessment of the course can not meet the need of the goal of talent cultivation.The students of accounting major still have such shortcomings after two years’study as weak theory and weak system of knowledge,vague consciousness of certificate and accounting and accounting of cost less matching the records,unknowledgeable work flow and shortage of managing concept,ect.For that,the paper argues that the text for teaching should be changed into the text for learning to meet the need of students’learning,the“text-orientation”in the teaching plan and the practical teaching return to the “action-orientation”,and a new assessment system should be con-structed to help students become accountant.