完善成本会计实践教学的思考

现阶段成本会计实践教学中存在成本会计实践教学地位不突出、实践教学教材和案例简单陈旧、实践教学方式过于单一、实践教学内容的简单化、实践教学的师资水平严重不足等等问题;通过加强对成本会计实践教学的重视程度、拓展实践教学的方式、构建符合实践教学要求的内容翔实的会计教材、加强成本会计实践教师的培养等方式来加强成本会计的实践教学,提升成本会计实践教学质量。

The think of improving teaching practice on cost accounting

At present, there are still many problems that exists in the practice of cost accounting, such as that teaching practice on cost accounting has not achieved an important position, teaching materials and cases are simple and old, teaching methods are too single, teaching content are simple , practice teaching is in a serious shortage of teachers and so on. To strengthen teaching practice and enhance teaching quality of cost accounting, we should pay more attention on teaching practice of cost accounting , expand the methods of teaching practice, build accounting textbooks that are in line with the requirements of teaching practice and contain detailed information on the contents, pay more attention on teachers＇ cultivating.