浅析高职高专会计电算化的教学改革

On the Teaching Reform of Accounting Computerization in Higher Vocational Colleges

会计电算化,是电子计算机在会计工作中应用的简称,就是把以电子计算机为代表的现代化数据处理工具和以信息论、系统论、控制论、数据库以及计算机网络等新兴理论和技术应用于会计核算和财务管理工作中,以提高财会管理水平和经济效益,进而实现会计工作的现代化.高职高专在会计电算化教学中应根据人才市场的需求,从课程的目标定位,授课的内容,教学手段等方面入手才能培养出适合社会需要的会计电算化人才.

Accounting computerization, the short form for the application of computer in accounting, means that the application of computers and other modern dada processors and information theory, system theory, control theory, data base, computer network and other emerging sciences and technologies in accounting check and financial management, to increase accounting management level and economic returns as to realize the modernization of accounting. Therefore, higher vocational colleges should, according to the requirements of talent market, make reforms in accounting computerization teaching from the course＇s objective location, content, teaching means so as to cultivate qualified talents of accounting computerization meeting the need of the society.