论独立学院会计专业手工实操与会计电算化融合教学模式

Theory of independent college accounting field manually merge with computerized accounting teaching mode

会计专业的实践能力培养,主要体现在两个方面:一是会计手工实操的能力培养;一是会计电算化的能力培养。独立学院在教学的组织实训过程中,重理论而轻实训,重电算化而轻手工实操。本文就如何加强会计手工实操与会计电算化的融合实训教学给出了几点看法。

Accounting professional practice ability, which is mainly manifested in two aspects: one is the accounting manual speaking ability training; One is the accounting computerization ability training. Organization of independent college in the teaching practice process, the theory of heavy and light training, computerized heavy and light field by hand. In this paper, how to strengthen the accounting manual field and fusion of computerized accounting practice teaching is given.