管理会计是现代会计的一大分支,而管理会计课程则是该分支中的核心课程之一,由于管理会计对于企业管理和会计信息的分析起着举足轻重的作用所以在会计专业课程设置上作为重点,但由于学生受传统会计知识的影响在该课程具体知识掌握上就出现了许多难点,本文主要从该课程授课中出现的难点进行了研究分析,并给出了一些学习指导方法。 Management accounting is a major branch of modern accounting, and management accounting courses is one of the core courses in the branch, as management accounting for the management of enterprises and accounting information analysis plays a decisive role in the setting of accounting professional courses as the focus However, due to the influence of traditional accounting knowledge on students, there are many difficulties in the mastery of the specific knowledge of the course. This paper mainly analyzes the difficulties in the course teaching and gives some learning guidance methods.