大学成本会计教学中存在的问题及改进思路_大学教学改进措施
大学成本会计教学中存在的问题及改进思路由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“大学教学改进措施”。
一、引言
成本会计是一门理论性和实践性很强的课程，或者说对于高职院校的学生来说，更应该注重教学后的实践效果。这也就意味着，作为高职院校的老师，我们更应该注重提升学生们的实践操作能力。可是当前，很多教师在成本会计的教学中，多数都是停留在传统的教学方式上：教师先讲书上规定好的一系列的成本计算方法，然后学生做一些对应的练习题。这样的讲练方式，导致学生们简单认为学习成本会计就像一门枯燥的数学一样乏味。这对于学生掌握成本会计相关理论、提升成本会计的相关操作技能，培育学生的创新思维非常不利。所以我们非常有必要认真研究成本会计的教学模式，真正提升学生的实践操作能力，培养出适合当前社会需求的技术技能型人才。
二、当前高职院校学生学习的主要特点
(一)过分注重技能而轻视理论。当前面对社会的发展和就业的压力，多数高职学生有学习的意愿，但是有点过于务实。社会上一直说对于高技能的人才非常缺乏，在这种片面认识的误导下，他们自己武断从主观上把学习的内容分为两类“有用”和“无用”.主观理解只要会做业务，理论不重要，从而忽视理论知识的学习。但是真正做业务时又无从下手，缺少理论的指导。
(二)短于动脑，长于动手;抽象思维弱，形象思维能力强。高职学生不善于动脑，对于一些理论知识的学习没有积极性，从而致使他们理论知识基础薄弱，最终导致他们的分析能力、理解能力和信息的提取能力较弱。他们的模仿能力较强，喜欢参加学校的各种社团。形象思维能力较强，对“情境性”知识的学习有特别的偏好，更愿意参与学校的实训实践环节。
(三)自我管理能力较差。当前的高职学生都是“90后”的孩子，他们基本上都是独生子，很多事情都是在父母的精心照顾下完成的，没有形成自我管理自己的能力。在以往的成长中过度重视成绩的提升，忽视了思想素质和自我管理能力的培养。所以当他们进入高职学校后，离开了父母的照顾，多数人呈现自我约束力不强，对环境的适应能力较差等情况。当遇到事情时，不会调整自己，不会控制自己的情绪，容易冲动。
(四)学习目标不明确，学习依赖性较强。很多高职学生，没有明确的人生目标。进入高职院校，更没有明确的学习目标。一部分确实是为了学技能;一部分就是为了混个大专毕业证;一部分甚至就是家长的意愿。总之不管是哪种情况，都无法激发学生学习的积极性和主动性，都处在等待“喂奶”的学习状态中。老师讲什么，学生就学什么。至于学到什么深度，怎么学，几乎全都依靠老师。很少有人能够针对自己的技能目标，有选择去拓展一些知识，有目的地去深入思考一些与本专业有关的知识。学习的时间仅仅限于在课堂上，很少有人利用课下的时间去学习。更加严重的是，如果老师布置一些需要课下完成的任务，同学们都长吁短叹。
三、成本会计教学中存在的问题
成本会计是一门实践性较强的学科，它的讲授，不管是知识还是技能绝对不能脱离当前企业的实际需求。虽然一直以来，都在一直提倡校企合作，加快课程改革。但是据了解，到现在为止，对于成本会计教学还依然存在很多问题。
(一)教材案例比较传统单一，内容陈旧，并且错误不断
在现行的成本会计教材中，所涉及的教学案例，多数是传统的制造业企业的经济业务，并且内容陈旧，而没有其他行业的案例。这满足了教师教的需求，但是随着经济的发展，商品流通业、房地产和服务也等行业已经越来越普遍，当学生遇到这些业务时，很难将所学的制造业企业的成本核算运用到商品流通业、服务业等行业。这种狭窄的案例面，很难提升学生对所学知识的综合运用能力，这就使得书本知识与现实需要脱节。在实际教学中还发现，即使是配套的实训教材也没有打破这一“传统”:几乎所有实训案例都是制造业的经济业务。并且部分书籍在审稿方面不太严格，错误不断。
(二)教师企业实践经验不足，传授知识理论化
在最近一些年高职院校在教师招聘中都要求是硕士以上，这就使得当下，高职院校的骨干老师都具备较扎实的理论基础。由于种种原因，这些教师没有足够的机会到企业去实践锻炼，从而缺乏充分的企业实践经验，这使得他们在日常教学中只能是照本宣科，开展他们擅长的“满堂灌”的理论传授。即使是想开展体验式的实践训练，也无从下手。这就使得成本会计教学质量较差，学生们也不爱学，更谈不上技能的提升了。
(三)实训条件不足，缺乏校企合作项目
多数高职院校，由于资金和场地的限制，没有专门的成本会计实训室，课程主要在多媒体教室进行。这就使得学生对企业的生产工艺流程缺乏直观的认识和了解，影响学生对成本会计工作方法和程序的灵活运用。同时，部分高职院校缺乏校企合作单位，没有建立持续有效的校企合作机制，没有为学生提供一个真实的实践环境。
(四)考核方式不合理，不利于调动学生学习的主动性
成本会计考核主要停留在平时出勤、作业和期末考试三方面。对于学生来讲完成这些考核项目非常简单。在保证出勤的基础上，抄一抄作业，最后背一背老师划的重点复习题，考试过关基本上是没有问题的。所以平时同学们基本上不会主动地去学习。
四、改进成本会计教学的思路
要高效完成成本会计的“教与学”,应从“以人为本，一切为了学生的发展”出发，依托学生的特点，正视当下教学上的不足，采取积极有效的教学方法，合理地对学生进行教育引导。
(一)加强职业规划教育，建立自己的职业目标
学校、辅导员和任课教师都要寻找机会不断对学生进行专业思想教育，激励他们对自己未来做出适宜的职业规划，建立适合自己的职业目标，找准未来的就业方向，从而激发他们学习的动力。
(二)加强职业发展教育，正确看待理论知识的学习与实践技能的培养
高职学生主要是培养实践技能，达到一毕业就能到岗胜任。但不能因为这而完全忽视基本理论的学习。哲学上一直讲理论来源于实践，实践是理论的运用，理论指导实践。我们不但要学技能，能胜任当下的工作要求;我们更要着眼于未来，不断地提升自己，成为高水平的技术工人，胜任更高技能要求的岗位。而要达到这样的高级技师，基础理论知识是绝不能缺席的。作为教育工作者，一定要正确引导学生们，不能被社会的片面思想所误导，一定要实践理论一起学，虽然达不到一比一，但是也不能顾此失彼。
(三)鼓励教师到企业挂职锻炼，加强双师队伍的建设
教师的业务能力直接影响教学质量，要想提升成本会计的教学质量，我们一定要加强会计教师的综合业务能力。这就需要给会计老师提供到相关企业进行实习锻炼的机会，让老师们了解现阶段类似企业的生产工艺流程，了解最新的技术等，让老师了解当前企业对会计人才的真实需求。这样不但提升了老师的实际应用能力，同时老师还能对学生能力的培养有一个精准的定位，能够制定出比较实用的课程目标。此外，我们还可以聘请企业的专家、企业高级管理人员到学校演讲、开展技术指导等活动，拓宽教师的知识面。还可以聘请专业经验丰富的技术人员到学校任教，充实学院教师队伍，弥补实践教师的不足。
(四)鼓励教师进行教学科研，不断的改进教学方法
当下教师的工资并不是很高，并且工作量较大，很多老师没有动力去进行教学科研。可是，不要忘了教师一直工作在教学的一线，对于高质量完成成本会计教学具有举足轻重的作用。教师不只是机械性地授课，还应该在授课的过程中不断进行科研，总结教学中的经验，并对教学中的问题进行研究，一步一步改善教学方法。所以对于有教学研究成果的老师要给予一定的精神和物质奖励，只有这样，他们才会有动力进行教学科研，教学方法才能实现真正的变革。
(五)随着市场的要求，不断更新教学内容，编写校本教材
当前成本会计教材注重知识体系的完成性，没有考虑到企业成本会计岗位的特定要求。我们应该鼓励成本会计老师在《企业产品核算制度》和《企业会计准则》的基础上，依据所在区域企业的真实需求，编制成本会计教材。教材要侧重实用性，激发学生学习的积极性。
(六)考核方式多元化
成本会计集理论性和实践性一身，其应用性较强。所以我们的考核方式不能仅仅停留在平时的出勤、作业和期末的考试，要丰富一些其他方式。比如，我们可以把学生进行分组，每次实验，都要出一名学生分享实验的结果，并要求到讲台为其他组讲解。这样轮流进行，每人讲一次，根据讲的好坏打分。再比如，期末要答辩。以组为单位上交期末实训作业，老师随机抽取核算中的某几个数据，要求学生回答这些数据的计算及经济意义。
五、结语
当前随着经济的发展，企业管理理论和方法的不断更新，企业生产工业流程和生产环境的不断变化，成本会计工作也面临着天翻地覆的改变。以往的传统教学已不能满足当前的市场需求。在这种情况下，为了能让我们的学生在毕业后能更好地胜任成本会计工作，这就要求成本会计老师要下一定的功夫，不断提升自己，不断改进教学方法，引导帮助学生更好地学好成本会计，培养出适应经济发展需求的应用型人才。
One, the introduction Cost accounting is a theoretical and practical course, or for students in higher vocational colleges, more should pay attention to the teaching of practice effect.And what this means is that as the teacher of higher vocational colleges, we should pay attention to improve the students' practical operation ability.But at present, many teachers in the teaching of cost accounting, mostly stay in the traditional way of teaching, the teacher first book prescribed a series of cost calculation method, and then the students to do some corresponding exercises.This way of speaking practice, leading to the students think learning simple cost accounting as boring as a boring math.For the students to master relevant theory of cost accounting, cost accounting related skills, cultivating students' creative thinking is very bad.So we are very neceary to earnestly study the teaching mode of cost accounting, and truly improve the students' practical operation ability, and cultivate technology skilled talents suitable for the current social demands.Second, the main characteristics of the current higher vocational college students to learn(a)overemphasis on skills and despise theory.The current in the face of the development of society and employment preure, most of the vocational students' learning willingne, but a little too pragmatic.Society has been saying for high-skilled talents are lack, under this kind of one-sided understanding of misleading, their own arbitrary from the subjective learning content is divided into two types of “useful” and “usele”.Subjective understanding as long as to do busine, theory is not important, thus ignore the learning of theoretical knowledge.But really doing busine and do not know how to start, the lack of theoretical guidance.(2)shorter than brain, longer than beginning;Abstract thinking, image thinking ability.Higher vocational students are not good at the brain, not to some theoretical knowledge learning enthusiasm, thus causing their theory knowledge base is weak, eventually led to their analysis ability, understanding ability and information extraction ability is weak.They imitate ability is stronger, like to participate in various community school.The image thinking ability is stronger, the “situational” the learning of knowledge has special preference, more willing to participate in the training practice of the school.(3)the self management ability is poor.The current higher vocational students are “after 90” of the child, they are basically only child, many things are done under the care of parents, not form a self management ability.In the growth of the past too much emphasis on achievement of ascension, ignore the ideological quality and self management ability.So when they enter the higher vocational school, left the parents' care, most people present the self-discipline is not strong, the adaptability to the environment is relatively poor.When meet things, will not adjust yourself, don't control their emotions and impulsive.(4)learning goals are not clear, the dependence to learn more.A lot of higher vocational students, with no clear goal in life.Into the higher vocational colleges, there is no clear learning goals.Part is indeed to learn skills.Part is to mix a college diploma;Part of even the wishes of the parents.In short whatever the case, can stimulate students learning enthusiasm and initiative, are in a state of waiting for the “feeding” learning.What what teacher speak, students go to school.As to learn what depth, how to learn, almost all rely on the teacher.Few people can according to their own skills goals, have to choose to develop some knowledge, have the destination to think deeply about some related to this profeional knowledge.The time to study just in cla, very few people use cla time to learn.More seriously, if the teacher aigned some need to be task after cla, the students all sigh.Third, the problems existing in the cost accounting teaching Cost accounting is a practical strong discipline, its teaching, both knowledge and skills must not be from the actual demand of the current enterprise.Although for a long time, are always advocates the university-enterprise cooperation, we will accelerate reform of the course.But it is understood that up to now, for cost accounting teaching still has a lot of problems.(a)comparing traditional single teaching case, content, and error Involved in the current cost accounting teaching material, teaching case, most is one of the traditional manufacturing enterprise's economic busine, and content of obsolete, but no cases of other industries.It can well meet the requirements of teachers to teach, but with the development of economy, commodity circulation industry, real estate and service industries are becoming more common, when students meet these busine, it is hard to learn using the cost accounting of manufacturing enterprises to commodity circulation industry, service industry and other industries.Narrow this case, it is difficult to improve students' comprehensive ability to use knowledge, this makes the book knowledge and practical need to disconnect.Also found in the actual teaching, even form a complete set of training materials are not to break the “traditional” : almost all practical cases are manufacturing busine.And not too strict on reviewing some books, mistakes continuously.(2)the lack of teachers' enterprise practice experience, imparting theoretical knowledge Higher vocational colleges in recent years in hiring teachers are required to master, at least this makes the moment, the backbone of the higher vocational college teachers have a solid theoretical foundation.Due to various reasons, these teachers don't have enough opportunity to the enterprise to practice exercise, to the lack of sufficient practical experience, which makes them can be scripted in the daily teaching, for they are good at “cramming education” theory teaching.Even if is to want to carry out the practice of experiential training, also do not know how to start.This makes cost accounting teaching quality is poorer, the students didn't love to learn, not to mention the skills of ascension.(3)the training conditions, lack of university-enterprise cooperation projects Majority of higher vocational colleges, due to funding and the limitation of the site, there is no specific cost accounting training room, main in multimedia claroom courses.This makes the student to the enterprise production proce lack of intuitive knowledge and understanding, affect the students work of cost accounting methods and procedures of flexible use.At the same time, some higher vocational colleges lack of university-enterprise cooperation unit, did not establish effective mechanism of university-enterprise cooperation continuously, not a real practice environment for students.(4)the inspection way is not reasonable, is not conducive to mobilize students' learning initiative Aement of cost accounting mainly stay in peacetime attendance, aignments and final exam.For students to complete the aement project is very simple.On the basis of the guarantee attendance, copy homework, teacher finally back one back stroke exercises, the focus of the examination is basically no problem.So usually students basically does not take the initiative to learn.Four, improving cost accounting teaching train of thought Efficient to complete the cost accounting of “teaching and learning”, should be “people-oriented, all for the sake of the development of students”, based on the characteristics of students, face up to the problems in the present teaching, take positive and effective teaching methods, guide the student to carry on the education reasonably.(a)strengthen the career planning education, set up their own career goals Schools, counselors and teachers should be profeional looking for opportunities to continuously undertake to the student ideological education, inspire them to make appropriate to their future career planning, to establish suitable for their own career goals, find the employment direction of the future, so as to stimulate their learning motivation.(2)to strengthen the vocational education development, the correct view of the learning of theoretical knowledge and practical skills training Higher vocational students mainly is to develop practical skills to achieve a can arrive up to graduation.But not completely ignore the basic theory for the study.Philosophy has been speak theory comes from practice, the theory of practice is to use, the theory instruction practice.Not only do we have to learn skills, can work up to the present requirements;We should focus on more in the future, constantly improve themselves, to become a high level of technical workers and qualified higher www.daodoc.com www.daodoc.com skilled jobs.And to achieve such a senior technician, basic theoretical knowledge is never absent.As a education workers, must guide the students correctly, can't misled by social one-sided ideas, be sure to practice theory to learn together, though short of one to one, but could not attend.(3)to encourage teachers to companies for exercise, to strengthen the construction of double team Teacher's ability directly affects the quality of teaching, to improve the quality of teaching of cost accounting, we must strengthen the comprehensive competence of the accounting teachers.This requires teachers to the accounting practice to provide to the relevant enterprises to exercise, for teachers to understand the present similar to the production proce of the enterprise, understand the latest technology, etc., for the teacher to understand the real demand of accounting personnel of enterprise at present.Such not only promote the teacher's practical application ability, and at the same time for the teacher to the student ability raise a precise positioning, able to work out practical curriculum goal.In addition, we can also employ enterprise of experts, senior management personnel to school activities such as speech and carry out technical guidance, widen the knowledge of teachers.Can also employ experienced profeional technical personnel to the school, enrich the college teachers, make up the lack of practice teachers.(4)to encourage teachers to carry on the teaching and research, continuously improving teaching methods The teacher's salary is not high, and the workload is bigger, many teachers have little incentive to teaching and research.But, don't forget the teacher has been working in the teaching of a line, for high quality complete cost accounting teaching plays a decisive role.The lecturer is not just mechanically, should also be in the proce of teaching of ongoing research, summarizes the experiences of the teaching, and study of the problems in teaching, step by step, improve teaching methods.So for a teacher with teaching research results will offer certain spiritual and material rewards,www.daodoc.com www.daodoc.compile school-based teaching materials The current cost accounting textbooks pay attention to the complete knowledge system, without considering the specific requirements of enterprise cost accounting position.We should encourage teacher cost accounting in the accounting system of enterprise products and on the basis of the accounting standards for enterprises ", according to the location of the enterprise actual demand, preparation of cost accounting materials.Teaching should focus on practical, arouse the enthusiasm of students learning.(6)the aement mode diversification Cost accounting is integrating theory and practice, and its applicability is stronger.So our way of examination can't only stay in the usual attendance, aignments and final exam, to enrich some other way.For instance, we can put the students into groups, each experiment, are out of a student to share the experiment results, and asked for other groups on the board.This in turn, each person speak a, according to the stand or fall of scoring.For example, the final defense.As a group for the unit to hand in the final practice homework, the teacher randomly selected a few data in accounting, students are required to answer these data calculation and economic significance.Five, the conclusion The current with the development of economy, enterprise management theory and method of continuously updated, enterprises in the production of industrial procees and production environment changing, cost accounting work faces of radical change.The previous traditional teaching can not meet the current market demand.In this case, in order to make our students after graduation can better qualified for cost accounting work, which requires the cost accounting teacher will kung fu, constantly improve themselves, improve teaching methods, guide to help students learn better cost accounting, cultivate applied talents to meet the needs of economic development.
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