高职院校会计信息化教学体系的构建

随着计算机在会计领域广泛深入的应用,使传统的会计理论面临着前所未有的机遇与挑战,传统的会计理论需要扬弃和升华。目前,前我国职业院校会计信息化学科课程体系显得有些落伍了,存在着基础课程设置不够完备、主干课程设置单一和实验课程稀缺等问题。因此,职业院校会计信息化教学必须以信息化作为课程体系的灵魂,打破课程之间的传统界限,重新进行优化组合和课程设计,建立严谨、科学的学科体系。

Construction of accounting information system in higher vocational school

With the extensive application of the computer in the field of accounting,traditional accounting theory is facing the opportunities and challenges which we have not met.At present,in chinese vocational school,the information system of accounting has fallen behind the ranks,for example,there is not enough basic facilities and the main courses only have one type and lack of lab subject.As a result,the teaching of accounting information in vocational school should be based on the soul of the curriculum,and breaks the traditional boundaries between the subjects,and recombine and design the courses,sets up a rigorous system of scientific disciplines.