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随着我国经济的快速增长和计算机为主的信息技术迅猛发展,针对会计实务的计算机软件和硬件方面的应用日益深化。如何将低效率的手工会计作业进一步发展为高效的电子网络平台,从而实现自动化的数据处理和商务情况分析是当今会计发展的首要任务。各大高校在会计教学过程中也愈发重视会计的电算化。本文从当前会计电算化的内容和教学方式的不足入手,提出应对措施以满足社会对于会计人才的信息化和专业化双面需求,对于该课程教学改革有一定的指导作用。
With the rapid economic growth in our country and the rapid development of computer-based information technology, the application of computer software and hardware for accounting practices has been deepening. How to further develop an inefficient manual accounting operation into an efficient electronic network platform so as to realize automated data processing and business situation analysis is the primary task of accounting development today. Major colleges and universities in the accounting teaching process also pay more attention to accounting computerization. This article starts from the current lack of computerized accounting content and teaching methods, and puts forward countermeasures to meet the society’s double-sided demand for informationization and specialization of accounting talents, which will guide the teaching reform of this course.