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传统的会计理念和模式影响了会计教学思想和教学体系,随着管理信息化的进程,传统的会计方式已经发生的深刻变革。建立与信息化进程相适应的会计教学体系是目前高等职业学校管理系科正在进行的一项具有开拓性的工作。会计信息化是企业信息化的一个重要组成部分,也是企业管理发展的一种趋势。它的技术基础是计算机和现代通讯技术,它的实现依靠会计软件和网络的支持。在信息化时代,需依托网络信息技术平台,对会计教学体系进行的重构。重构需对目前会计专业课程的教学方法、教学手段、实训内容、教学计划、教学大纲,到授课中的授课计划,再到课程的考核方式的全流程改造。
The traditional accounting concepts and models have influenced the teaching thought and teaching system of accounting. With the progress of information management, profound changes have taken place in the traditional accounting methods. Establishing an accounting teaching system that is compatible with the process of informatization is a pioneering work currently underway in the management department of higher vocational schools. Accounting information is an important part of enterprise information, but also a trend of enterprise management development. Its technology base is computer and modern communication technology, and its implementation depends on the support of accounting software and network. In the information age, relying on network information technology platform, the reconstruction of accounting teaching system. Reconstruction of the current accounting professional courses teaching methods, teaching methods, training content, teaching plans, syllabuses, to teaching lectures, and then to the course of assessment of the entire process of transformation.