我国管理会计人才匮乏成为制约管理会计发展的瓶颈。作为管理会计人才培养重要阵地的高校,存在着师资力量不足的困境。如何培养管理会计师资呢?在教育资源投入不足、分配不公的现实情况下,培训、进修访学等方式正中其害而缺乏可行性和有效性。通过对存量师资的重新整合,既可以解决管理会计教学中所存在的问题,又可以规避资源限制,不失为一种值得尝试的方法。 The lack of management accounting talents in our country has become the bottleneck restricting the development of management accounting. As an important position in the management of accounting personnel training colleges and universities, there is the shortage of teachers in the plight. How to foster management accounting teachers? In the real situation of inadequate investment in education resources and unfair distribution, training and further study visit are lacking in feasibility and effectiveness. Through the reintegration of stock teachers, it can not only solve the existing problems in management accounting teaching, but also can avoid the limitation of resources.