精品网络资源共享课程建设的主旨是要实现教学理念的转变,在教学内容、教学过程、教学模式及教学评价等多方面从以教师“教”为主转向学员以“学”为主。本文以《成本会计实务》课程为例,从课程在职业院校教学中的问题、课程的特色与创新点、课程网络资源共享开发项目三方面做出看了详细分析与探讨。 The main content of the course construction of the excellent network resource sharing is to change the teaching idea. From the teaching content, the teaching process, the teaching mode and the teaching evaluation and so on, from the teacher “teaching ” to the trainees “learning ” the Lord. This article takes the course of “Cost Accounting Practice” as an example to make a detailed analysis and discussion from the following three aspects: the course teaching in vocational colleges, the characteristics and innovation of courses, and the development of curriculum network resources sharing.