各单位在实施会计电算化后,部分财务人员对会计电算化常用的各种软件还停留于单纯应用,知识更新往往落后于工作要求。在新知识、新要求不断出现的今天,如何迅速消化吸收新知识,更新旧有知识结构,学习以何种方式组织、要学什么内容等基本问题,均未探索出成型有效的路子,成为困扰我们的一个问题。笔者认为,建立学习型组织是能解决我们该学什么和怎么学的一种有效手段。 After implementing computerization of accounting, all kinds of softwares commonly used by computerized accounting personnel of some financial personnel still remain in simple application, and knowledge updating often lags behind the requirements of work. Nowadays, new knowledge and new requirements are emerging. How to quickly digest and absorb new knowledge, update the old knowledge structure, how to learn and how to organize, and what to learn? One of our problems. The author believes that the establishment of a learning organization is an effective way to solve what we should learn and how to learn.