“手工+电算化会计双重实验”模式初探——以东莞理工学院为例

On the Dual Experiment Mode of Manual Accounting and Computerized Accounting:Dongguan University of Technology as a Case

"手工+电算化会计双重实验"模式是为适应信息化时代对会计专业学生的需求而特别设计的,双重实验是指利用一套数据,同时采用手工和电算化两种实验手段,并将其紧密结合所进行的一种会计实验模式。对东莞理工学院"手工+电算化会计双重实验"模式的目标、实施过程及其进一步改善等问题进行了研究。

The dual experiment mode of manual accounting and computerized accounting is especially designed for the accounting major in information age.The dual experiment mode is referred to operating the same data separately by manual and computerized way.On the base of dual accounting practice,this paper analyzes the goal and the implementing process of the dual experiment mode.At last it discusses the accounting practical teaching method oriented to enterprise informationization.