CAJ | 학술논문

高职院校会计专业中，财务管理、管理会计和成本会计是三门不易区分的课程，因为他们无论是在内容选择上还是在教学目的上，都有很多重复的部分，虽然一定程度上加深了学生对某些知识内容的理解和认知，但是不可否认，多门课程的交叉重叠会极大地浪费教学资源，使原本有限的可利用资源变得更为紧张，长久发展下去会极大地影响高职院校会计专业的教学效果和教学质量。本文拟从三门课程的特点和性质出发，分析三者之间的内在联系并基于内容交叉重叠的基础上提出有效的资源优化和内容整合。
고직원교회계전업중，재무관리、관리회계화성본회계시삼문불역구분적과정，인위타문무론시재내용선택상환시재교학목적상，도유흔다중복적부분，수연일정정도상가심료학생대모사지식내용적리해화인지，단시불가부인，다문과정적교차중첩회겁대지낭비교학자원，사원본유한적가이용자원변득경위긴장，장구발전하거회겁대지영향고직원교회계전업적교학효과화교학질량。본문의종삼문과정적특점화성질출발，분석삼자지간적내재련계병기우내용교차중첩적기출상제출유효적자원우화화내용정합。
In higher vocational colleges, the accounting profession, financial management, management accounting and cost accounting are three difficult to distinguish the course. Although the integration of the three courses to deepen the understanding and students some of the contents of knowledge, but it can not be denied multi course cross overlap will be a great waste of teaching resources. This will make the limited use of resources become more intense, long-term development will greatly influence the teaching effect and quality of accounting in Higher Voca-tional colleges. This paper intends to analyze the intrinsic connection between the three and the content of the three, and then, based on the cross overlap of the contents of the content, the paper proposes an effective resource optimization and content integration.