浅谈中国的会计电算化人才培养（Discussion on personnel training of computerized accounting in China）

1、浅谈中国的会计电算化人才培养（Discussion on personnel training of computerized accounting in China）Talking about Chinas computerized accounting personnel training,.Txt cherish life - God also allows you to live, there must be his arrangements. Lei Feng does good without seeking recognition, but everything diary. D

2、iscussion on personnel training of computerized accounting in ChinaComputerized accounting personnel accounting basic factors play a leading role in the accounting information system, accounting computerization, talent is the key, only accounting personnel generally master accounting basic knowledge

3、 and skills of the implementation of accounting computerization can be guaranteed. Since the twenty-first Century, information technology has been developed by leaps and bounds, and some new technologies and concepts will be carried out in the process of new commodity transactions and settlement of

4、commodities. These new transactions will inevitably make the modern accounting personnels knowledge base is facing severe impact.I. characteristics of the talents of computerized accountingAccounting computerization is the product of accounting technology and computer technology combined with the de

5、velopment of computerization, accounting, accounting computerization personnel training to highlight the practical features, to make computerized accounting personnel can quickly understand and adapt and enter the computer accounting practice environment, be able to engage in manual operation and op

6、eration of financial accounting with the software, learning from the practice and progress of ability. Computerized accounting personnel is a kind of compound talents, regardless of their focus on the one hand, should have enough of the two accounting and computer knowledge, know computer technology

7、 can be transformed into the accounting work of computer application; be familiar with some computer environment accounting mode and mode of operation. Of course, the complex nature of accounting, accounting, and personnel knowledge does not mean a random mix of existing technology and accounting kn

8、owledge. Accounting knowledge talent knowledge should be an organic whole, should have a forward-looking, in the accounting computerization of the modern accounting model on the basis of integration, fully aware of their knowledge will not use simply, which is a new technology of modern accounting w

9、ork the way.Two, analysis of accounting profession, post group and talent demand1, the senior accountant post group: including large and medium-sized enterprises, to the chief accountant (city), above the level of banks and non bank financial institutions in charge of accounting, audit supervisor, f

10、inancial analysis, information and other positions; ground (city), the above accounting government agencies and large and medium-sized institutions in charge of financial analysis, information, plan post; other large economic organizations accounting, audit supervisor etc.2, intermediate accounting

11、posts include: large and medium-sized enterprises, banks and other large and medium-sized economic organization of the general accounting and auditing work; small and medium enterprises and institutions and other small economic organizations accounting and auditing charge; usually banks and non bank

12、 financial institutions accounting, auditing and post credit, or marketing plan the relevant department of management etc.3, junior accounting posts: all enterprises, institutions, banking units cashier, microcomputer entry and other positions, small businesses and other small economic organizations

13、 such as general accounting positions.4, accounting related positions: refers to not directly from the work of accounting, but need to have the knowledge and ability of accounting management related positions. As the general manager of the enterprise, branch, branch manager, comprehensive planning,

14、marketing, investment, development and management departments, the relevant positions of banks and non bank financial institutions, securities investment, information and other departments business positions and other types of economic organizations need to have accounting knowledge and ability.Thre

15、e, the problems existing in the personnel training of computerized accounting in our countryFrom the point of view of education system, the problems existing in the training of accounting personnel in our country are mainly in the following aspects:(I) educational environmentThe educational environm

16、ent of accounting computerization is the external factor that influences and decides the development of computerized accounting education. In recent years, accounting computerization has changed the education of the external economic environment: 1.IT era, the popularity of e-commerce, financial sof

17、tware and the impact of the WTO, caused a fundamental change occurred in great Chinas economic system, accounting system and accounting methods in a relatively short period of time; 2. of the high-tech era of accounting is the high cost of training, resulting in the education sector, sources of fund

18、s occupation non-governmental organization is not guaranteed; 3. accounting occupation circles and educational circles lack of communication and communication channels, so the objective of personnel training is not clear, the sense of urgency is not strong, the speed lags behind the development of t

19、he industry occupation training.(two) the target of personnel training;The accounting data processing technology revolution is a great revolution in the history of accounting development, but also to the accounting theory, accounting methods, accounting practice and accounting in all aspects of the

20、work will have a profound impact on the education target: 1., the need to adapt to the environment and how to adapt to the environment to consider is not enough,Therefore, the goal of computerized education can not be adjusted and determined according to the change of environment. Accounting compute

21、rization is often simply understood as computer plus accounting, resulting in the computer is typing tools of the actual situation. With the popularization of accounting computerization, the accounting work will focus from accounting, accounting to focus more on the analysis ability of senior financ

22、ial accounting, financial management and software development two times, two times of data processing. 2., under the management concept of modern enterprise, finance is an important component of enterprise management, and should be integrated into the whole of enterprise management, not independent

23、management of finance. Therefore, the traditional teaching courses have been unable to meet the requirements of social and economic development.(three) historical influence;1979 - 1989 is Chinas accounting computerization of the initial stage, during this period the accounting computerization theory

24、 is still a lack of depth, only focuses on how to apply computer to accounting, form the manual stage, only to let the students learn mechanical computer operation, the computer as the counter; 1990 - 1996 is my in the accounting computerization vigorous development stage into the commercial softwar

25、e development and application, this period of accounting computerization education has become more extensive and in-depth, multi system, multi module teaching of accounting software, and focus on the application of the commodity; after 1997, affected by the ERP management software, accounting comput

26、erization education gradually comes to the problem processing, management and use of accounting information, but these can not satisfy the needs of computerized accounting and achieve the goal of education, anti While so many students or tasted it at a distance.(four) teaching levelTraining objectiv

27、es from computerized accounting, computerized accounting personnel have level, accounting computerization teaching goal should be to cultivate not only understand the computer technology with the accounting theory and business knowledge, different levels of application type, theory and creative tale

28、nts. Colleges and universities are the important bases for personnel training in accounting computerization. In order to realize the goal of training computerized talents, how to effectively carry out computerized accounting teaching has become the primary problem. At present, on this issue is contr

29、oversial, not a unified curriculum system and perfect teaching outline.(five) professional curriculum;Because of the unclear orientation of the educational goal of computerized accounting, the problems existing in the curriculum setting are also prominent, mainly in 1. backward and out of date teach

30、ing materials. Along with the education level of computer culture improve, and rapid updating of computer knowledge, offer accounting professional computer course has not updated; lack of content to open 2. student computer courses, curriculum information management; the 3. practice course and negle

31、ct the cultivation of students theoretical foundation courses; 4. the teaching of computerized accounting and accounting software development so confused. In the practice of teaching program to replace the use of accounting computerization teaching trend; 5. do not have a correct understanding of th

32、e contents of accounting and computer curriculum content which outweighs the problem; 6. related professional courses have obvious omissions.(six) practice aspect1, in our country, the loose circle and accounting occupation school enterprise, certified public accountants, financial software company,

33、 not a fixed long-term cooperation relationship and contact mechanism, the computerized accounting professional practice teaching can not form a good and lasting mechanism;2, tension, environmental restrictions are too much, hindering the effective implementation of practical links;3, arrangements a

34、re not reasonable, out of practice time, so it is always in a hurry to go, even if the practice effect is small.(seven) implementation of educational activitiesFrom the teachers point of view, there are certain gaps in education, professional title, actual economy, knowledge updating and so on. The

35、key is that we have not yet established a mechanism to effectively attract highly educated, Gao Xueshi, high-quality personnel engaged in accounting teacher profession. This attraction should have two factors, material and spiritual. In the material, on the one hand the salary is not high; on the ot

36、her hand, teachers in the internal and external conditions of part-time job is not mature; in spirit, we do not have a good atmosphere to promote and encourage teachers and system updating knowledge, promotion and dedication. From the point of view is a teaching tool, multimedia teaching, multimedia

37、 courseware backward, computer configuration problems, involving the network accounting education is the lack of teaching equipment; two version of financial software needs to be upgraded; three is required on the existing data content is too simple, not system, difficult to reflect comprehensively

38、carry out enterprise computerization the business of the whole picture; individual data error, some business accounting methods are also questionable, it is difficult to successfully complete the daily teaching practice; do not meet the practice of relatively complete account service information.Fou

39、r, how to train accounting computerization talents in Secondary Vocational Education(1) making clear the target of personnel training and reforming the existing teaching content;The accounting occupation training of secondary school talents should be applied talents to master the basic skills of the

40、 occupation, it focused on the occupation skills and practical ability, therefore, pertinence and practicability of teaching objectives should focus on personnel training, but also let the students have a certain development potential. In addition, we must master the relevant laws and regulations, a

41、nd be able to skillfully operate the current popular financial software. Graduates of accounting computerization should be able to carry out computerized accounting work independently. In view of the talents training target of computerized accounting specialty in secondary vocational school, the acc

42、ounting computerization teaching should include the following contents:1. basic knowledge of computerized accounting.2. application of financial software, introduces the method of operation of financial software, grasp the general process of accounting treatment: - prepare daily accounting statement

43、s - initialization - - financial analysis.3., accounting related regulations and policies and basic knowledge of network accounting.(two) reforming the traditional teaching mode and applying the accounting case teaching method to the accounting computerizationThe teaching of accounting computerizati

44、on course is a very practical subject, should pay attention to the cultivation and training of practical ability, it is in line with the school education should be the direction of education reform the examination oriented education to quality education changes. We should take the accounting case te

45、aching method applied in the teaching of accounting computerization, using a commercial finance software, during the simulation of an accounting business, determine the solutions and methods should be taken through the analysis of the case. In the concrete implementation, we should do the following

46、work:1, the establishment of teaching case libraryThe main source of teaching cases:(1) teachers regularly participate in social practice and go deep into enterprises and institutions to collect actual work cases.(2) mobilize students to actively participate in social practice, improve social practi

47、ce ability, accumulate practical experience, and collect accounting materials as teaching cases.(3) organizing teachers to design and write teaching cases according to the teaching contents, referring to the relevant materials and the actual conditions of social economy.(4) to establish inter school

48、 contacts among different institutions, to exchange teaching experiences, to exchange teaching cases, and to realize the sharing of teaching resources.2 、 design laboratoryAccounting computerization should establish two professional accounting simulation laboratory, a laboratory manual is simulated,

49、 mainly used for manual accounting experiment; another is the accounting computerization of accounting professional laboratory special room, mainly for financial software demonstration, application and maintenance of laboratory equipped with a variety of commercial finance the software, the establis

50、hment of multimedia network teaching system. Students can use the multimedia network teaching system to provide the various functions and teaching cases to carry out the actual operation of computerized accounting.(three) organize the computerized accounting simulation practice before graduation, wh

51、ich is an important lesson of pre job trainingBefore the students will go to work, to carry out targeted, focused and specialized accounting training, the graduation practice as the sum and the continuation of the teaching process, but also an important lesson as a pre job training, change the past

52、practice of manual accounting and computerized accounting practice content on phase separation in time and, for students to go to work to meet the needs of financial management is to lay a good foundation of work requirements. The whole internship process can be roughly divided into three stages:1,

53、manual accounting simulation practice stageBy manual accounting teacher internship internship plan according to the data, complete the accounts, documentation, audit, posting, billing, accounting statements and task according to the plan provisions of the schedule and requirements.2, in computerized

54、 accounting simulation practice stageThe computer teacher according to the manual accounting practice data for the establishment of computerized accounting accounting practice plan, choose a popular commercial accounting software, the manual accounting practice simulation data processed into the req

55、uired software computerization practice using simulated data. In the required class hours, students are required to complete the system initialization, daily accounting, final processing, output accounting statements and so on.3 、 writing practice reportThe total score of student practice consists o

56、f two parts: manual accounting practice and computerized accounting practice. Through comparing the simulated results of manual accounting and computerized accounting methods, students write the practice report, sum up the experience of the practice process, and find out the problems existing in the

57、 practice.(four) to improve the professional quality of professional teachers and to strengthen the construction of double qualified TeachersThe course of computerized accounting is an interdisciplinary subject, which requires teachers to understand both accounting theory and computer technology. The complex type of teacher is in short supply.In the existing accounting computerization teachers, there are very few teachers who have specialized in accounting computerization. Most of them are teachers who have taught accounting, and after a short pe