作　　者： ;

机构地区： 中山大学新华学院

出　　处： 《科教文汇》 2018年第15期70-71,81,共3页

摘　　要： 面对现代社会经济发展增速与企业转型升级的不断推进,传统财务会计人才培养机制迎来了巨大挑战。创新人才培养机制,搭建适应社会需求的管理会计人才培养框架是高校财会教育工作者关注的重要问题。本文通过分析高校传统财会教学体系的不足,总结高校实验教学创新机制的重要性,提出管理会计实验教学创新路径及实施方案。 Faced with the constant advancement of the growth rate of modern social and economic development and the transformation and upgrading of enterprises, the traditional financial and accounting talent training mechanism ushered in a huge challenge. Innovating the talent cultivation mechanism and establishing a training framework for managerial accounting talents adapted to the needs of the society is an important issue for college financial accounting educators. This paper analyzes the shortcomings of the traditional financial accounting system in colleges and universities, sums up the importance of innovative experimental teaching mechanism in colleges and universities, and puts forward the innovation path and implementation plan of the experimental teaching of managerial accounting.

关 键 词： 管理会计 实验教学 路径创新 模式改革

领　　域： [文化科学—高等教育学] [文化科学—教育学]