随着网络的高速发展,网络课程对教学产生重要作用。本文阐述了《会计电算化》网络课程在设计与开发过程中的思路分析,并结合网络课程的设计特点,提出开发中值得考虑的问题。 With the rapid development of the Internet, online courses have an important role in teaching. This essay elaborates the thought analysis in the process of design and development of “Accounting Computerization” online course, and puts forward the questions that should be considered in the development combining with the design characteristics of the course.