浅析会计电算化系统与会计教学中遇到的问题与对策翻译

1、/ /浅析会计电算化系统与会计教学中遇到的问题与对策翻译Shallow of computerized accounting system and accounting problems and countermeasures in the teaching 【论文关键词】会计电算化会计教学【 key words 】 accounting computerization accounting teaching 【论文摘 要】会计电算化是会计工作的发展趋势，也是会计专业学生的必修课，本文主要分析会计电算化系统在会

2、计专业教学中，所遇到的问题与对策，并提出了在会计电算化系统下如何加强和完善会计教学的效果问题，以确保中专班学生在学习这门学科后，可以更好的理解和运用会计制度和方法。Paper pick to 】 【 the development trend of the accounting computerization is accounting work, is also a required course for students majoring in accounting, this paper mainly analyzes the accounting computerization sys

3、tem in accounting major teaching, the problems and countermeasures, and put forward under the accounting computerization system how to strengthen and perfect the effect of accounting teaching problems, to ensure the vocational classes after learning this subject, students can better understand and u

4、se accounting system and methods. 随着科学技术的发展， 计算机的运用已渗透到各个领域，电子计算机数据处理技术已在会计领域广泛运用。而会计电算化的产生，也使会计人员从繁重的手工核算中解脱出来，大大提高了会计工作质量和会计工作效率。会计电算化越来越被各个单位所重视，普及率也越来越高。因此，作为中专就业班学生来说，学习会计电算化，已经成为他们求职成功的敲门砖。因此，如何让学生能在会计教学中更好的吸收、消化所学知识，并且柔韧由于的运用会计电算化软件为会计工作服务，已成会计教学中迫切需要解决的问题。With the development of science and

5、technology, the use of computer has penetrated into all areas of electronic computer data processing technology has been widely used in the field of accounting. The accounting computerization, make accounting personnel from heavy manual calculation, greatly improving the quality of accounting work a

6、nd accounting work efficiency. Computerized accounting becomes more and more important for each unit, the penetration rate is becoming more and more high. Class as a secondary employment for students learning, therefore, the accounting computerization, the knocking brick of success has become their

7、job search. Therefore, how to let student can better absorb and digest what they have learned in accounting teaching knowledge, and flexible due to the use of the service for accounting work, accounting computerization software has become urgently needs to solve the problems in accounting teaching.

8、一、会计电算化系统课程教学内容和教学方式存在的主要问题A course teaching contents and teaching methods, the accounting computerization system the main problems （一）教学方式和教学手段落后(a) the teaching methods and backward teaching means 传统的“黑板+粉笔”教学方式很难满足信息技术类课程的要求。会计软件的演示操作与使用、信息系统分析设计的案例、编程效果的体现、大量数据的分析等均需在多媒体教室或实验室内讲授才能提高上课的信息量，取得好的效

9、果。目前，很多高校会计信息系统课程理论课时多，实践课时少，实践环节上对信息技术的应用不够重视。会计专业的计算机实验室的建设相对比较落后，主要表现在计算机硬件配置较低，软件版本较旧，会计应用软件过时，信息系统的开发平台落后，整个系统更新缓慢等方面。因此，加强信息类课程的建设，改革教学方式和教学手段，培养会计专业学生信息技术的应用能力迫在眉睫。Traditional blackboard and chalk teaching mode is difficult to meet the requirements of information technology curriculum. Demo o

10、peration and use of accounting software, information system analysis and design of the embodiment of the case, programming, effect, large amounts of data analysis and so on all need in multimedia classroom or laboratory teaching can increase the amount of information in class, obtain good effect. At

11、 present, many colleges and universities accounting information system curriculum theory class, practice class, practice on the application of information technology seriously enough. Accounting major of computer laboratory construction is relatively backward, main performance in computer hardware c

12、onfiguration is low, the software version is old, outdated accounting application software, information system development platform, the whole system update slow, etc. Therefore, to strengthen the construction of the information class curriculum, reform teaching methods and teaching means, which tra

13、in students of accounting information technology application ability is imminent. 二、会计电算化系统教学内容改革Second, the accounting computerization system of teaching content reform 在会计教学中，首先要确定好本课程的教学目标，根据教学目标来安排教学内容。会计电算化系统课程内容体系比较复杂，教师在教学实践中只有根据教学目标来安排教学内容，才不会有课程体系内容混乱的感觉，其次要进行会计信息系统教学内容规范化研究。会计电算化系统教学内容既应该包

14、括规范的理论教学内容，也应该包括实验教学内容。In accounting teaching, first, to determine the teaching goal of this course well, arrange the teaching contents according to the teaching goal. Curriculum content system of computerized accounting system is more complex, only teachers in the teaching practice to arrange teach

15、ing contents according to teaching goal, curriculum content of chaos will not feel, and secondly to standardization research on accounting information system teaching content. Accounting computerization system of teaching content should include both theoretical teaching content, should also include

16、the experimental teaching content. （一）会计电算化系统规范的理论教学(a) normative theory teaching of computerized accounting system 1.会计电算化系统基础1. Accounting computerization system foundation 会计电算化这门课，是会计专业学生以基础会计、财务会计等专业知识为基础后的升华课。所以同学们本身具有一定会计基础，因此在授课时要先注重讲解会计电算化的概念和意义，会计电算化的发展及趋势，会计电算化系统的组成及特点，会计电算化的实施、内部控制及信息化审计

17、，制造资源规划（MRP）和企业资源规划（ERP）等，让学生们对这个看似陌生的学科有个基本的认识，并联系起曾经学过的知识，从而加深对本学科的印象。Change the course of the accounting computer, it is accounting major students in basic accounting, financial accounting and other professional knowledge on the basis of the sublimation after the lesson. So the students have a ce

18、rtain accounting basis, so when teaching should first focus on explaining the concept of accounting computerization and the significance, development and trend of accounting computerization, accounting computerization system the composition and characteristics, the implementation of computerized acc

19、ounting, internal control and audit of informatization, manufacturing resource planning (MRP) and enterprise resource planning (ERP), etc., let the students to have a basic understanding of this seemingly strange disciplines, and link the had learned knowledge, so as to deepen the impression of thei

20、r subject. 2.会计电算化系统控制和管理2. Control and management of computerized accounting system 阐述会计信电算化管理的概念、分类和必要性，论述会计软件自身管理、会计电算化微观管理、会计电算化宏观管理、会计电算化安全管理与计算机病毒检测技术；探讨在信息化条件下怎样实施和完成会计分析、监督、管理和协调等工作；阐述会计信息化内部岗位设置、系统人员分工、内容安全度控制、会计信息系统的功能标准等。Accounting computerization management concept, classification and th

21、e necessity of letter, discusses its management of accounting software, accountant computerization micro management and macro management accounting computerization, accounting computerization safety management with the computer virus detection technology; Discussed the information under the conditio

22、n of how to implement and complete accounting analysis, monitoring, management and coordination work; Internal post setting, accounting information system personnel division of labor, content, degree of safety control, the accounting information system function standards, etc. 3.会计电算化系统维护3. The acco

23、unting computerization system maintenance 讲述会计电算化系统维护的概念、分类和必要性，讨论会计信息化硬件系统维护和软件系统维护的概念、内容、特点和方法，讲述会计信息化系统数据备份和恢复技术并介绍若干维护工具。让学生能简单处理在实验过程中，遇到的各种会计电算化系统的技术问题。About the concept, classification and necessity of the accounting computerization system maintenance, discuss the accounting information syste

24、m hardware system maintenance and software maintenance concept, content, characteristics and methods of accounting information system data backup and recovery technology and introduced some maintenance tools. Lets the student can easy handle in the process of experiment, the technical problems of va

25、rious kinds of computerized accounting system. （二）会计电算化系统规范实验教学(2) the accounting computerization system for experiment teaching 会计学是一门实践性很强的学科，会计电算化教学尤其应重视实践能力的培养和训练。Accounting is a practical discipline, accounting computerization teaching especially should pay attention to the cultivation of pract

26、ical ability and training. 1.会计软件应用的实验1. Accounting software application experiments 要求学生学会运用当前国内最优秀的几种会计软件如用友、金蝶等进行日常账务处理；掌握利用会计软件进行财务核算的一般流程，掌握应用相关软件进行工资管理、存货管理、销售管理、往来账项管理。并能熟练运用软件进行会计处理工作。Require students to learn to use the current domestic most outstanding several accounting software such as u

27、fida, kingdee, etc in daily accounting treatment; Master the general process of accounting software, financial accounting, master the application software for salary management, inventory management, sales management, account management. And can skillfully use software for accounting work. 2.会计电算化系统

28、分析与设计的实验2. Accounting computerization system analysis and design of experiment 要求学生开发的系统应当具有口令登录、主控下拉菜单、财务分工、科目设置、凭证输入、凭证审核、记账、结账、查询、银行对账、会计报表等功能。尤其是凭证输入模块要求能进行全屏幕、多条记录、自动编号、任意增加删除记录、有完备的错误校验措施等。Requests the student to develop the system should have the password login, master the drop-down menu, the

29、 finance division of labor, subject setting and voucher input, certification audit, accounting, invoicing, query, bank reconciliation, accounting statements, and other functions. Especially vouchers input module requires a full screen, multiple records, automatic can arbitrarily increase the number,

30、 or delete, a complete error checking measures, etc. 3.计算机网络的应用、管理及维护实验3. The application of computer network experiment, management and maintenance 掌握网络硬件的组建与维护、网络财务软件的开发与应用，电子商务中的会计业务的处理等。Master the network hardware construction and the maintenance, the network financial software development and a

31、pplication of e-commerce in the accounting business process, etc. 三、会计电算化系统教学方式改革Three, computerized accounting system reform of teaching methods （一）广泛应用多媒体、网络等信息技术(a) widely used multimedia, network information technology, etc 多媒体网络教学使得教师在有限的课时内可以向学生传授大量的知识，弥补课时的不足。教师和学生通过网络紧密联系起来，即“教师网络学生”。师生由此可以实

32、现双向交流和多向交流，实现“教育平等，因材施教”的原则。Within the multimedia network teaching in the limited class hour makes the teachers can teach a lot of knowledge to students, make up the lack of class time. Closely linked to teachers and students through the network, namely the teacher - network - students. Thus can rea

33、lize two-way communication and for communication between teachers and students, implement the principle of equality of education, according to their aptitude. （二）充分发挥案例教学法的作用(2) give full play to the role of the case teaching method 鼓励教师深入企事业单位、会计师事务所等实际部门锻炼或实现社会兼职，密切实业界与教育界的关系，一方面可以凭借教育科研工作者的实力帮助企业

34、解决一些实际问题，另一方面教师可以在实际工作中收集有关资料、编成会计信息化教学案例，充实教学内容。Encourage teachers into the enterprises and institutions, accounting firm practical departments exercise or social part-time job, such as close business relationship with the education, on the one hand, can rely on the strength of education scientific

35、 research workers to help enterprises solve some practical problems, on the other hand, teachers can collect relevant data in the actual work, into the accounting informatization teaching case, enrich the teaching contents. （三）重视实践教学(3) attach importance to practice teaching 学校应该增加对会计电算化系统实验室的投入，硬件、

36、软件适应教学需要，适应信息化发展的需要，增强学生的动手能力。购进一些与时俱进的会计软件，让学生在学会操作的同时，在找工作方面更有竞争力。Schools should increase investment in accounting computerization systems laboratory, hardware and software to meet the needs of teaching, to adapt to the needs of the development of information technology, strengthen students practi

37、cal ability. Purchases some accounting software of keeping pace with The Times, let the students learn to operate at the same time, more competitive in terms of looking for a job. （四）带学生到会计电算化工作做得比较好的大中型企业进行参观学习(4) take students to computerized accounting work better done large and medium-sized ente

38、rprises to visit to learn 请企业的会计人员把软件应用的心得体会告诉学生，这样做更利于学生掌握会计电算化的教学内容，提高教学质量。Enterprise accounting personnel please tell students the experience of application software, to do so more conducive to students mastery of the accounting computerization of teaching content, improving teaching quality. 四、会

39、计电算化系统课程在教学中应注意的问题Four, the accounting computerization system issues that should be paid attention to in the teaching course 会计电算化系统课程内容庞杂，要想取得好的教学效果应该处理好以下几个问题：Course content, computerized accounting system to achieve good teaching effect should address the following questions: （一）选择好教学软件作为教学工具(a)

40、choose good teaching software as a teaching tool 会计电算化系统课程是一门理论和实践性极强的新兴学科，要想在教学过程中取得好的教学效果，就必须选择一两种好的教学软件作为教学工具，让学生更好地实践所学内容，只有这样才能真正将理论与实践相结合。The accounting computerization system course is a theoretical and practical emerging discipline, you want to get good teaching effect in the teaching proces

41、s, you must choose one or two good teaching software as a teaching tool, to let the students practice what they have learned the content better, only in this way can we truly combining theory and practice. （二）需要处理好理论教学与上机实践的关系(2) the need to deal with the relationship between theory teaching and pra

42、ctice 会计电算化系统是一门实践性很强的课程，要想使学生很快掌握教学内容，就必须理论与实践相结合。在实践中消化和理解教师理论上所讲授的操作方法、步骤，不能一味地课堂讲授，也不能光上机操作，不讲授其原理和方法，只有边讲边练才能取得好的效果。Accounting computerization system is a practical course, to make students quickly grasp the teaching contents, we must combine theory with practice. Digestion and understanding in

43、 practice operation method and steps of the teachers teaching theoretically, not blindly lectures, also cant light computer operation, to teach the principle and method of only talking and practice good effect can be achieved. （三）处理好课堂讲授与多媒体教学演示之间的关系(3) handle the relationship between classroom teac

44、hing and multimedia teaching demonstration 在教学中要恰当地使用多媒体教学，该讲授的用理论讲授，该演示的用多媒体演示，这样才能实现完美教学。To properly use the multimedia teaching in the teaching, the teaching with theory teaching, the demonstration with multimedia presentations, in order to realize perfect teaching. 在如今社会信息化时代，会计的运用也离不开软件的辅助。因此在电算化环境下，除了人这个执行控制的主体外，许多内部控制方法主要通过会计软件来实现。所以在计算机会计中，控制的重点已不再仅仅是人，而变成了第一，人工处理控制；第二，原始数据进入计算机控制；第三，会计信息输出控制；第四，人机交互处理控制；第五，计算机系统之间连接控制等多方面。这就要求我们老师，在教授会计电算化这门课时， 应该注重教法以及方法，以求在课堂中可以让同学们学会、学懂，并能熟练运用会计电算化软件为会计业务服务。In todays information age society, the use of accounting is also