论文部分内容阅读
一、高校会计学专业设置计算机课程存在的问题 目前,高校会计学专业设置计算机课程一般有两种模式:①“基础应用型”模式。该模式设置“计算机应用基础”(或称“计算机基础知识”、“程序设计基础”)和“电算化会计”(或称“计算机在会计中的应用”、“计算机会计学”、“会计应用软件”)两门课。如上海财经大学、中国人民大学会计学专业就是这种“基础”+“应用”的模式。②“系列应用型”模式。该模式是在设置系列计算机课程的基础上再设置“电算化会计”课程。例如,中国矿业大学会计学专业设置“计算机基础”、“办公自动化软件基础”、
First, the setting of accounting courses in colleges and universities professional computer problems Currently, the accounting profession setting up computer courses in general there are two modes: ① “basic application-based” model. This mode sets the “basic computer application” (or “basic computer knowledge”, “programming basis”) and “computerized accounting” (or “computer in accounting applications”, “computer accounting”, “accounting Application software ”) two courses. Such as Shanghai University of Finance and Economics, Renmin University of China accounting professional is this “basic” + “application” model. ② “Series Application” mode. This mode is based on setting a series of computer courses and then set up “computerized accounting” course. For example, China University of Mining Accounting set “Computer Foundation”, “Office Automation Software Foundation”