基于高职学生管理和决策能力培养的会计电算化教学改革探寻

Exploration on the Teaching Reform of Accounting Computerization in the Cultivation of Students' Management and Decision-making Ability in Higher Vocational Colleges

会计电算化教学改革与企业对会计人才的要求相一致,作为培养高端会计人才的基地,高校应该改变自身的教学理念和思路,将侧重点从核算变为管理和决策,提升学生的综合素质,使学生牢固掌握理论知识,同时学会灵活运用各种计算机信息技术,将会计信息资源充分开发并利用起来。本文重点探究了高校会计电算化教学中如何改革,才能更好地对学生的管理和决策能力进行培养。

Computerized accounting teaching reform and business requirements of the accounting personnel are consistent, as the training base for high-end accounting personnel, colleges and universities should change their teaching concepts and ideas,will focus on the calculation of variable for the management and decision-making, enhance students' comprehensive quality,to enable students to firmly grasp the theoretical knowledge and Institute of flexibility in the use of a variety of computer information technology, will the accounting information resources fully developed and utilized. This paper focuses on the teaching of accounting computerization in Colleges and universities how to reform, in order to better management and decisionmaking ability of students to cultivate.