摘要
本文就高层次管理会计人才的基本涵义、培养高层次管理会计人才的必要性追行了阐述。在此基础上，提出了通过会计硕士专业学位教育的方式培养高层次管理会计人才是一条比较可行的途径。论文围绕会计硕士专业学位教育中开设的《高级管理会计理论与实务》课程的基本内容、教学方式等问题进行了阐述，提出了管理会计课程的讲授内容及教学方式的建议。文章将管理会计的基本内容和发展阶段进行了划分，提出了管理会计的新方法可以划分为控制类方法、规划类方法和业绩评价类方法；管理会计的整个发展阶段可以划分为传统发展阶段、现代发展阶段和未来发展阶段。教学方式申要注意课堂教学、课堂讨论与案例分析相结合的方式。文章还提出应该从制度上保证大学教师有机会进行社会实践。以提高其实践能力。
This paper expatiates on the meaning of high-level talents of management accounting and the necessity of training the high-level talents of management accounting, and then advances that it is a feasible way through the education of master of professional accounting （MPAcc） in order to train the high-level talents of management accounting. This paper also expatiates on the contents and teaching methods of Advanced Management Accounting Theory and Practice in MPAcc, and puts forward suggestions about the teaching contents and teaching methods in the course of management accounting. The contents and the development phases of management accounting are divided. This paper introduces that the new methods of management accounting can be sort into control, programming and appraisement in outstanding achievement. The whole development phases of management accounting can be sorted into traditional, modern and future phases .The combine methods of teaching about class teaching, class discuss and case study should be paid attention to. This paper also proposes that a system about social practice of the university teachers should be set up in order to boost up their capability in practice.
关键词
管理会计
人才培养
management accounting
talents training
