通过这么多年《会计电算化》课程的理论教学和实践教学的经验,本人认为会计电算化实践教学的突出特点和特色应该体现在它的综合性和系统性两方面。我国从20世纪90年代开始,随着会计电算化课程在高校的开设,对该课程实践教学的探讨也开始了。从该课程实践教学开展的成熟和完善程度来看,我国高职高专院校无论是从师资队伍、课时安排,还是软硬件设施配套上,这类院校该课程实践教学发展得都比较快,这与他们的人才培养目标是相一致的,即培养高技能型的人才。 Through so many years of “computerized accounting” course of theoretical teaching and practical teaching experience, I think the outstanding features and characteristics of accounting computerized practice teaching should be reflected in its comprehensive and systematic aspects. Since 1990s, with the opening of accounting computerization courses in colleges and universities in our country, the discussion of practice teaching in this course has begun. From the perspective of maturity and perfection of practice teaching in this course, no matter from the teaching staff, the arrangement of lesson time, or the matching of software and hardware facilities, the development of practical teaching in this course in our higher vocational colleges is faster , Which is consistent with their goal of personnel training, that is, cultivating highly skilled personnel.