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目前,《关于全面推进我国会计信息化工作的指导意见》(财会[2009]6号)是财务部的主要指导性文件,这个文件要求我们“会计工作应当按照国家信息化发展战略的要求,全面推进信息化建设。通过全面推进会计信息化建设,能够进一步提升会计工作水平。”为了更好地贯彻实施这则《意见》,实施“教学做一体化”的会计课程实践模式就显得尤为必要。本文主要针对“教学做一体化”的会计课程实践模式进行探究和分析,以期在会计课程实践上有所帮助。
At present, the Guiding Opinions on the Overall Promotion of Accounting Informationization in China (Cai Kuai [2009] No. 6) is the major guidance document of the Ministry of Finance. This document requires that “accounting work should be in accordance with the requirements of the national informatization development strategy, Comprehensively promote the construction of accounting information through the full implementation of the construction of accounting information, to further enhance the level of accounting work. ”“ In order to better implement this ”opinion“, the implementation of ”teaching integration “ practice of accounting courses It is particularly necessary. This article mainly focuses on the ”integrated teaching" practice mode of accounting courses to explore and analyze, with a view to the practice of accounting courses to help.