摘要
本文从分析IT环境对会计的影响着手,沿着“IT环境对会计的影响—会计工作的相应变化—会计人员能力和知识结构的调整—会计人员后续教育现状—IT环境下会计后续教育体系改革”这样的思路对IT环境下会计职业人员后续教育进行了探讨。作者认为IT环境下我国的会计后续教育应从以下方面进行改革:培养会计人员终身学习的意识和能力,教育内容要跟踪信息技术的发展,利用先进的信息技术工具开展会计职业人员后续教育。
The paper starts from the impact of IT environment upon accounting, and proceeds with the idea of ‘the impactcorresponding changes in accounting workadjustment of accountants' ability and structure of knowledgethe current condition of accountants' follow-up educationthe reform of accountants' follow-up education system’,making an in-depth research on the follow-up education of accountants. The author holds that in the IT environment, the reform of accountants’ follow-up education in our country should cover: the improvement of accountants’ competence of life-long learning, the advancement of educational content with that of IT, the application of advanced IT to the follow-up education of accounting practitioners.
出处
《兰州交通大学学报》
CAS
2005年第2期124-127,共4页
Journal of Lanzhou Jiaotong University
基金
"西北师范大学青年教师科研基金项目"资助。
关键词
IT环境
会计职业人员
后续教育
研究
IT environment
accounting practitioner
follow-up education
research