会计电算化教学内容及程序研究

A Study of the Teaching Contents and Procedure of Computer Accounting

会计电算化是当今会计改革的重要内容，也是今后会计工作的发展方向，在高校开设电算化课程是面向理论和实践的双重需要。本文探讨了会计电算化课程教学内容的安排和教学程序的设置，并提出了如何引导学生从理论和实务操作两方面对传统会计假设。

Abstract Computer accounting is not only an important part of accounting reform,but also the direction of accounting development in the future.Setting up this course is to meet the demands of both theory and practice.This paper studies the arrangement of contents and the procedure of teaching,and makes suggestions as to how to provoke the students thoughts on the related issues such as the traditional accounting hypothesis and system safety in the perspectives of theory and operation.