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会计电算化是伴随着计算机及信息技术的产生发展和企业对会计信息质量日趋迫切的需要而产生并逐渐发展的。企业采用会计电算化可以减轻会计人员工作强度,提高工作效率、提高会计核算质量、充分利用会计信息,提高经济效益等。基于此,会计电算化课程已成为会计学专业学生的必修课程,会计电算化课程的教学质量也日益受到人们的重视。当前,高职会计电算化课程在教学中还存在着一些问题和矛盾,如果不很好地解决将会影响教学质量的提高,影响到会计电算化人才的质量。本文从教学目标定位、教学内容、师资、教学方法四个方面对高职会计电算化课程教学中存在的问题进行了详细、全面的分析,并相应的提出了一些改进措施。
Accounting computerization is accompanied by the emergence of computer and information technology development and business accounting information quality increasingly urgent need arising and evolved. Enterprises using computerized accounting can reduce the work of accounting personnel, improve work efficiency, improve accounting quality, make full use of accounting information, improve economic efficiency. Based on this, accounting computerized course has become a compulsory course for accounting major students. The teaching quality of accounting computerized course is also paid more and more attention by people. At present, there are still some problems and contradictions in the teaching of computerized accounting in higher vocational education. If not solved well, it will affect the improvement of teaching quality and the quality of accounting computerized personnel. This article has carried on the detailed and comprehensive analysis to the teaching problems in higher vocational college accounting computerization course from four aspects of teaching target orientation, teaching content, teachers and teaching methods, and put forward some corresponding improvement measures accordingly.