知识经济下成本管理理论及方法的创新--兼论成本管理教学模式的改革

传统的会计教学课堂是这样一种情景：“老师讲、学生听;老师写、学生记;老师考、学生背”,这种呆板的公式化教学模式,教学效率低．知识输出量小,重理论、轻实践,束缚了学生的创造性思维,也难以培养出具有较强职业判断能力、开拓创新能力的实用会计人才。在近几年的会计教学改革实践中,我们依托河南省财会示范专业的便利条件,吸收国内外教学的成功经验,设计出了以“延展教学法”为主线,配合案例教学工具的新的会计课堂教学模式,以适应知识经济条件下,对成本管理教学的需要。

Innovation in Cost Management Theory and Methods in Knowledge Economy-- And on the teaching Reform of Cost Management

The traditional accounting lectures are like this:the students just listen to and write down what the teacher says in class and will be tested on what they have memorized. The rigid and formulistic teaching method causes low efficiency and low output of knowledge. It pays more attention to theory than to practice,thus binding up the students'creative thinking and doing harm to the training of such students as are of professional judgement and the ability to create. In the recent reform of teaching method, by making use of the successful experience not only at home but from abroad,we have created a new teaching method which is based on "the Extending Teaching method" to meet the needs of cost management teaching.