一、问题的提出财政部规定获取《会计从业资格证书》必须要取得会计专业知识考试合格证和会计电算化证或珠算五级以上,国家教育部也把珠算定为中等职业技术学校财经专业的一门专业技能课,但是在电子计算器和电脑普及的今天,珠算在社会工作中的使用范围越来越窄,基本上只有银行某些部门和个别中药铺还有运用。在这种现状下,珠算既不影响学 First, the issue of the Ministry of Finance provides access to “accounting qualification certificate” must obtain accounting professional knowledge examination certificate and computerized card or abacus more than five, the Ministry of Education also abacus as secondary vocational and technical schools finance and economics However, with the popularization of electronic calculators and computers, abacus has become narrower and narrower in social work. Basically, there are only some departments of banks and individual Chinese medicine shops. In this situation, abacus does not affect the learning