高职院校《管理会计》课程实训教学浅析

高职教育培养掌握本专业必备的基础理论和专门知识,具有从事本专业实际工作的全面素质和综合职业能力,在生产、建设、管理、服务第一线工作的高级技术应用型人才。因此,高职教育中各门学科的教学体系应充分围绕此种目标。本文以管理会计课程实训教学为例,从高职院校实训教学意义、管理会计学科特点、实训教学瓶颈分析及最后对管理会计实训教学运用提出建议等四方面对高职院校管理会计实训教学进行了阐述。

Analysis on Training Course of "Management Accounting" in higher vocational colleges

Higher vocational education aims at training advanced technological applied elites,who master basic necessary theoretical and specific knowledge,possess concrete professional quality and comprehensive vocational ability,and can handle front-edge tasks such as manufacture, construction,management,service,etc.Curriculum design of every course in higher vocational education should encircle this aim.This article,taking training course of ＂Management Accounting＂ as example,analyzes such training course from the following four aspects： meaning of training course,characteristics of ＂Management Accounting＂,bottleneck of training course and advice on such training course.