摘要
成本管理会计作为一门新兴的会计学科,伴随着西方各种管理理论的产生、科技进步和现代化管理水平的提高而形成和发展。成本管理会计纳入我国高校教学体系,尽管时间不长,已经展现其重要意义,但教学实践中仍然存在一些问题。为更好的适应高校为社会培养合格应用型人才的目标,探讨成本管理会计教学模式的改革,势在必行。
Cost accounting is a new accounting discipline.It is formed and developed with the birth of various western management theories and the improvement of science and modern management standard.Although it is not long for cost accounting to be brought into Chinese higher education teaching system,it has displayed its important significance.However,there still exist some problems.To better adapt to the aim of cultivating qualified applied talents for the society,discussing cost management teaching mode is necessary.
出处
《内蒙古财经学院学报（综合版）》
2011年第5期17-20,共4页
Journal of inner Mongolia finance and economics college
关键词
成本管理会计
改革
路径选择
cost management accounting
reform
approach
