成本会计作为会计专业的核心课程,对学生的专业素质的培养起到重要的作用,但在教学过程发现当前的成本会计教学内容、课程设置、教学方式方法存在一定的局限性,不利于学生较快的适应工作岗位,对其进行创新设置已刻不容缓。 As the core course of accounting major, cost accounting plays an important role in cultivating students’ professional qualities. However, the present cost accounting teaching contents, curriculum setting and teaching methods find some limitations in teaching process, which is not good for students. Quickly adapt to the job, its innovative set up has been urgent.