论会计手工操作与电算化会计

Discussion on the Manual Accounting and Computerized Accounting

论述了传统会计与电算化会计并重的必要性,指出只有把手工会计模拟实验与电算化会计模拟实验结合起来,才能培养出具有专业理论基础扎实,专业技能精湛的会计人才。

This paper discusses on the necessity of laying equal stress on the traditional accounting and the computerized accounting, and points out that only combining the simulation experiment of the manual accounting and the simulation experiment of the computerized accounting can train the accounting talents with the solid foundation of the professional theories and the consummate professional skills.