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Abstract The country has always been advocating the national informatization development strategy,development of informatization is the trend of the times,in the informatization environment, every industry needs to keep reforming and innovating, which is inseparable from the training of professionals. This paper studies about the professionals training program of accounting major in universities.
Keywords informatization,universities,accounting major,professionals
Behind The rapid development of the country's economic strength is the strong support of science and technology. With the development, the gap between our country and the developed countries is narrowing, in this great process, we ushered in the informatization age.The country has also always been advocating the national informatization development strategy,it keeps making scientific and technological innovations in every filed, and welcomes the following development opportunities with the new appearance of informatization .The informatization benefiting majors is also an important part of the national informatization . This paper studies how to training the accounting major’s professionals in universities under the condition of informatization.
1.The accounting industry informatization’s requirements for professions
The informatization environment brings important opportunities for development in many fields.The production scale of China's electronic information industry continues to expand, and people's work, study and life concepts and ways are changing greatly, national quality is also going through great changes,as well as the measurement standard of talents,grade performance is no longer the only standard, people pay more attention to the condition of professional application of talents, the market demand for accounting major’s professionals is also big in the informatization environment.
In the informatization environment, information resources are highly shared in all industries and all fields,the informatization productivity have become the most advanced productivity at present,which makes the development of the whole society tends to a reasonable state.
In this informatization environment, big data, cloud computing and other new concepts begin to pour into the accounting major, impact the traditional accounting intelligence. The accounting major aims at training enterprise professions, whose main job is to arrange and plan the company's accounts, which can be said to be a vital position in the enterprise. In addition to dealing with the accounts, some accountants also undertake the evaluation function of the enterprise,to evaluate the value of the enterprise,to provide financial and tax related support and programs for merger and division of enterprises or other major activities, and to formulate development programs for tax related aspects of enterprises. In the informatization environment, the accountants can improve the accuracy of handling with the accounts with the help of the informatization technology. In this situation, the accountant's function is more inclined to provide the correct data support for the enterprise operation,to make the plan support for the enterprise on how to control its own production cost, enhance its own operating profit, no longer just the previous processing of figures,the informatization professionals make plans based on data,they tend more to be the management-type talents.
In general,accounting professions should have the following basic characteristics in the informatization environment: Using informatization technology to improve the efficiency of accounting treatment; analyzing accounting information to provide data support for the company's decision-making; and changing the working mode of financial work, changing from the traditional after-the-event summary to the work mode of combining the prediction with after-the-event summary.
2.The teaching key points of accounting major in universities
The teaching of accounting major is mainly the establishment of enterprises’ business operation plan around the amount of expenditure and income in a certain business cycle. Throughout the accounting major, we can regard it as an information system, this information system mainly studies the enterprise's expenditure and the income, arrange the enterprise's financial activity. The accountant's assistance to the enterprise's financial activities is based on the summary, arrangement, analysis and induction of the enterprise's financial information in all aspects.The accounting major will focus on training students’ sensitivity to digital based on these teaching objectives, the main research object is the fund, the unit of measurement is currency. These are evident in the subjects of accounting study: The most basic one is advanced mathematics, and the specialized courses include management, financial management, junior financial accounting,senior financial accounting, accounting computerization and other specialized subjects, these are all professional preparations for future work.
Accounting professions, as applied talents, the teaching teaching key points of universities should be inclined to the training of students' practical ability. Simply imparting the professional knowledge in textbooks, staying at the level of understanding knowledge, students can not quickly master the job skills when they are working in the future, therefore, the training of accounting professionals in universities must pay attention to the practical ability of students. 3.The universities use the informatization technology to train accounting professionals
The accounting work has strong specialty,the data collection makes the accounting work has the complexity, so it needs the careful work manner of the accounting professionals. In the informatization environment, the accounting work has changed a lot, which makes the original work efficiency greatly improved, and the accounting function has also changed, the scope of responsibility of accounting professionals has expanded with it. Therefore, the training of accounting professionals in universities must be based on the current social situation.
First of all, it should be based on the situation,to establish the accounting professionals training objectives. Different regions and different development situations have different demands for accounting professionals.Universities should first make clear the key points of the transportation of accounting professionals.To conduct an objective investigation of the enterprises’ demand for talents, summarize and analyze the survey results and draw a conclusion.To establish the training key points for accounting professionals according to the conclusion of the survey,to increase experience for the work of students after graduation.
Secondly, according to the designed training objectives of the accounting professionals department,universities should constantly innovate their curriculum system.A rich curriculum system can cultivate students' professional ability more comprehensively and improve their professional quality.Facing with the informatization social environment, accounting professionals should master the informatization technology, which was not taken seriously in the previous accounting professional education,it is also the aspect that needs continuous reform and innovation of accounting major in the future. In the condition of completing the basic teaching tasks, the universities should also exercise students’ ability to master various accounting software proficiency. To guide students to take enterprise data as the research object, using informatization software to analyze and deal with the data,explore the information hidden behind the data, to make the enterprises’ planning program.Only through making example exercises again and again can students understand and master the knowledge they have learned more deeply,this step also requires the efforts of a large number of excellent teachers. Making full use of a variety of teaching methods,universities now keep exploring to enrich their own teaching methods and curriculum system.The MOOC platform provides a very broad platform for all universities students. Students can study the courses of other schools on the MOOC platform, reflect on the teaching contents of other excellent teachers, and enrich their professional knowledge, this is the enrichment and perfection of the curriculum system of universities.Students can access more practical cases on the MOOC platform, which can enrich their professional experience.
Informatization is an irreversible trend, and informatization makes all areas develop more vigorously.As for the accounting major, if it wants to develop in the Informatization environment, it should start from the training of accounting professionals in universities. This road requires the efforts of all universities and teachers!
【參考文献】
[1] 胡盼.会计信息化环境下会计专业人才培养模式研究[J].时代经贸,2018(12):73-74.
[2] 郭立新.信息化环境下高校会计人才培养模式的思考[J].辽宁广播电视大学学报,2015(04):62-63.
[3] 牛丽云.信息化环境下高校会计信息化人才培养的探讨[J].商业会计,2014(21):122-123.
Keywords informatization,universities,accounting major,professionals
Behind The rapid development of the country's economic strength is the strong support of science and technology. With the development, the gap between our country and the developed countries is narrowing, in this great process, we ushered in the informatization age.The country has also always been advocating the national informatization development strategy,it keeps making scientific and technological innovations in every filed, and welcomes the following development opportunities with the new appearance of informatization .The informatization benefiting majors is also an important part of the national informatization . This paper studies how to training the accounting major’s professionals in universities under the condition of informatization.
1.The accounting industry informatization’s requirements for professions
The informatization environment brings important opportunities for development in many fields.The production scale of China's electronic information industry continues to expand, and people's work, study and life concepts and ways are changing greatly, national quality is also going through great changes,as well as the measurement standard of talents,grade performance is no longer the only standard, people pay more attention to the condition of professional application of talents, the market demand for accounting major’s professionals is also big in the informatization environment.
In the informatization environment, information resources are highly shared in all industries and all fields,the informatization productivity have become the most advanced productivity at present,which makes the development of the whole society tends to a reasonable state.
In this informatization environment, big data, cloud computing and other new concepts begin to pour into the accounting major, impact the traditional accounting intelligence. The accounting major aims at training enterprise professions, whose main job is to arrange and plan the company's accounts, which can be said to be a vital position in the enterprise. In addition to dealing with the accounts, some accountants also undertake the evaluation function of the enterprise,to evaluate the value of the enterprise,to provide financial and tax related support and programs for merger and division of enterprises or other major activities, and to formulate development programs for tax related aspects of enterprises. In the informatization environment, the accountants can improve the accuracy of handling with the accounts with the help of the informatization technology. In this situation, the accountant's function is more inclined to provide the correct data support for the enterprise operation,to make the plan support for the enterprise on how to control its own production cost, enhance its own operating profit, no longer just the previous processing of figures,the informatization professionals make plans based on data,they tend more to be the management-type talents.
In general,accounting professions should have the following basic characteristics in the informatization environment: Using informatization technology to improve the efficiency of accounting treatment; analyzing accounting information to provide data support for the company's decision-making; and changing the working mode of financial work, changing from the traditional after-the-event summary to the work mode of combining the prediction with after-the-event summary.
2.The teaching key points of accounting major in universities
The teaching of accounting major is mainly the establishment of enterprises’ business operation plan around the amount of expenditure and income in a certain business cycle. Throughout the accounting major, we can regard it as an information system, this information system mainly studies the enterprise's expenditure and the income, arrange the enterprise's financial activity. The accountant's assistance to the enterprise's financial activities is based on the summary, arrangement, analysis and induction of the enterprise's financial information in all aspects.The accounting major will focus on training students’ sensitivity to digital based on these teaching objectives, the main research object is the fund, the unit of measurement is currency. These are evident in the subjects of accounting study: The most basic one is advanced mathematics, and the specialized courses include management, financial management, junior financial accounting,senior financial accounting, accounting computerization and other specialized subjects, these are all professional preparations for future work.
Accounting professions, as applied talents, the teaching teaching key points of universities should be inclined to the training of students' practical ability. Simply imparting the professional knowledge in textbooks, staying at the level of understanding knowledge, students can not quickly master the job skills when they are working in the future, therefore, the training of accounting professionals in universities must pay attention to the practical ability of students. 3.The universities use the informatization technology to train accounting professionals
The accounting work has strong specialty,the data collection makes the accounting work has the complexity, so it needs the careful work manner of the accounting professionals. In the informatization environment, the accounting work has changed a lot, which makes the original work efficiency greatly improved, and the accounting function has also changed, the scope of responsibility of accounting professionals has expanded with it. Therefore, the training of accounting professionals in universities must be based on the current social situation.
First of all, it should be based on the situation,to establish the accounting professionals training objectives. Different regions and different development situations have different demands for accounting professionals.Universities should first make clear the key points of the transportation of accounting professionals.To conduct an objective investigation of the enterprises’ demand for talents, summarize and analyze the survey results and draw a conclusion.To establish the training key points for accounting professionals according to the conclusion of the survey,to increase experience for the work of students after graduation.
Secondly, according to the designed training objectives of the accounting professionals department,universities should constantly innovate their curriculum system.A rich curriculum system can cultivate students' professional ability more comprehensively and improve their professional quality.Facing with the informatization social environment, accounting professionals should master the informatization technology, which was not taken seriously in the previous accounting professional education,it is also the aspect that needs continuous reform and innovation of accounting major in the future. In the condition of completing the basic teaching tasks, the universities should also exercise students’ ability to master various accounting software proficiency. To guide students to take enterprise data as the research object, using informatization software to analyze and deal with the data,explore the information hidden behind the data, to make the enterprises’ planning program.Only through making example exercises again and again can students understand and master the knowledge they have learned more deeply,this step also requires the efforts of a large number of excellent teachers. Making full use of a variety of teaching methods,universities now keep exploring to enrich their own teaching methods and curriculum system.The MOOC platform provides a very broad platform for all universities students. Students can study the courses of other schools on the MOOC platform, reflect on the teaching contents of other excellent teachers, and enrich their professional knowledge, this is the enrichment and perfection of the curriculum system of universities.Students can access more practical cases on the MOOC platform, which can enrich their professional experience.
Informatization is an irreversible trend, and informatization makes all areas develop more vigorously.As for the accounting major, if it wants to develop in the Informatization environment, it should start from the training of accounting professionals in universities. This road requires the efforts of all universities and teachers!
【參考文献】
[1] 胡盼.会计信息化环境下会计专业人才培养模式研究[J].时代经贸,2018(12):73-74.
[2] 郭立新.信息化环境下高校会计人才培养模式的思考[J].辽宁广播电视大学学报,2015(04):62-63.
[3] 牛丽云.信息化环境下高校会计信息化人才培养的探讨[J].商业会计,2014(21):122-123.