试论成本会计教学改革

目前,成本会计正经历着前所未有的变化,主要体现在：成本会计技术手段与管理方法不断更新;成本会计的应用范围不断拓展。然而,现行的成本会计教学,教师在教学内容、授课手段、授课方法、考试形式等方面存在诸多问题。成本会计教学要适应时代需求,提升教学质量,实现会计教育目标,必须进行改革。

Comment on the Educational Reform of Cost Accounting

Currently, the cost-accounting is undergoing unprecedented change, primarily embodied in: cost accounting and management methods, technical means constantly updated; scope of the application of cost accounting is expanding. Yet, the current cost accounting teaching, teachers in the teaching content and teaching methods, teaching methods and examination system and there exist many problems. Teaching cost accounting needs to adapt to the changing times, improve the quality of teaching, the goal of accounting education, and reforms must be carried out.