日益激烈的国内外竞争的环境,经济结构、产业结构和产品结构都发生了巨大的变化,建立具有中国特色的管理会计理论体系,提高我国会计师在解决企业实际问题、提高企业核心竞争能力等方面的能力已变得迫在眉睫。本文主要着眼于管理会计的实验课程建设,主要介绍了管理管理实验建设的必要性,从管理会计实验课程教材建设、教学内容建设、教学模式建设等方面完成了管理会计的实验课程建设。 The environment, the economic structure, the industrial structure and the product structure of the increasingly competitive environment both at home and abroad have undergone tremendous changes. The establishment of a theoretical system of management accounting with Chinese characteristics has helped to improve the accountability of our country’s accountants in solving practical problems and enhancing their core competitiveness. The capacity has become imminent. This paper mainly focuses on the construction of experimental courses in management accounting. It mainly introduces the necessity of the construction of management experiments, and completes the construction of experimental courses of management accounting from the aspects of teaching material construction, teaching contents construction and teaching mode construction of management accounting experiment.