成本会计实训是一项重要的实训课程,对于学生掌握成本会计知识、培养会计专业技能具有举足轻重的作用。但目前实践教学的开展存在诸多问题,成本会计实训也不例外,比如实训教材比较缺乏,实训内容不够全面,实训方式比较单一,学生抄袭现象严重等等。如何提高成本会计实训效果成为高校教育工作者长期探索的课题。笔者认为,应采取加强实训教师队伍建设,进行综合实训,建立校外实训基地,设计多套实训方案等措施来改变现状。 Cost accounting training is an important practical training course, which plays an important role in students’ knowledge of cost accounting and training of accounting professional skills. However, there are many problems in practical teaching at present. Cost accounting training is no exception. For example, training materials are lacking, training contents are not comprehensive enough, training methods are simple, students plagiarism is serious and so on. How to improve the effect of cost accounting training has become a topic that college educators have been exploring for a long time. The author believes that measures should be taken to strengthen the construction of trainer teachers, conduct comprehensive training, set up off-campus training bases, and design multiple sets of training programs to change the status quo.