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电算化业务处理是以计算机为处理工具对企业发生的各项业务所进行的会计处理,自80年代来在我国各企事业单位得到了迅猛的发展,为了满足各企事业单位对会计电算化人才的需求,各高校的会计专业纷纷开设了会计电算化课程。在教学实践中,笔者深感学生在操作电算化时,将电算化操作内容与手工会计业务处理脱钩,操作仅仅停留在感性上,缺乏理性认识和理解,遇到问题独立解决能力较差。本文就操作层次的电算化与手工会计业务处理进行比较,以便学习者更好地理解和掌握会计电算化。
The computerized business process is a computer-based processing tool that performs accounting processing on various businesses that have occurred in the enterprise. Since the 1980s, rapid development has been achieved in all enterprises and institutions in China, in order to meet the needs of various enterprises and institutions for accounting calculations. For the needs of chemical talents, accounting majors in various universities have established accounting computerization courses. In the teaching practice, the author deeply feels that when the students operate computerized, they delink the computerized operation content from the manual accounting business. The operation only stays on the sensibility, lacks rational understanding and understanding, and encounters problems with poor ability to solve independently. . This article compares the computerization of operational level with the processing of manual accounting business so that learners can better understand and master accounting computerization.