Abstract: The construction of question bank is an important work of separating teaching from examination, and also an important channel to improve teaching quality. In order to effectively evaluate the teaching quality of management accounting, accurately understand the students' mastery of the knowledge points of the course, and promote the standardized examination, this paper summarizes the problems encountered in the construction of the question bank in combination with the actual work of the construction of the question bank of management accounting, and puts forward the countermeasures and suggestions for the problems existing during the construction of the question bank, in order to provide some ideas for the establishment of the question bank in the course of the separation of teaching and examination.

Key words: Management accounting, Separation of teaching and examination, Question bank, Construction, Teaching quality, Countermeasure