| 会计信息系统课程设计 |
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| 引用本文： | 王河流,陈玉芝.会计信息系统课程设计[J].集美大学学报(教育科学版),2005,6(1):81-86. |
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| 作者姓名： | 王河流 陈玉芝 |
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| 作者单位： | 1. 集美大学工商管理学院,福建,厦门,361021
2. 福州财会干部学校函授招生部,福建,福州,350002 |
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| 摘 要： | 会计电算化指的是会计工作的计算机化；电算化会计是研究如何进行会计软件设计的有关工作；会计信息系统指利用计算机技术对会计数据进行采集、存储、处理和传递，提供有助于决策的经济信息系统。现行会计信息系统课程存在不足与缺陷：课程名称名不副实、教材内容陈旧、课程体系结构不合理等。设计新会计信息系统课程的目标与依据是知识结构与能力培养相结合，适应信息技术与经济环境的变化，适应市场需求，建立新的会计信息系统课程体系结构。
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| 关 键 词： | 会计信息系统 课程设计 课程体系 |
| 文章编号： | 1671-6493(2005)01-0081-04 |
| 修稿时间： | 2004年9月10日 |
On the Design of Accounting Information System Curriculum |
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| WANG he-liu,CHEN Yu-zhi.On the Design of Accounting Information System Curriculum[J].Journal of Jimei University,2005,6(1):81-86. |
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| Authors: | WANG he-liu CHEN Yu-zhi |
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| Abstract: | Accounting computerization means that accounting work is computerized. Computerized accounting refers to the work concerning how to design accounting software. Accounting information system is a system that gathers, stores, processes and transfers accounting data by computer and provides economic information needed for decision-making. The problem of current accounting information system curriculum lies in the fact that the name of the curriculum falls short of its reality, that teaching material is out-dated, and that curriculum system structure is unreasonable. Therefore, a new accounting information system curriculum should be designed so as to combine knowledge structure and competence training, to adapt to the changes of both information technology and economic environment, to meet the needs of market, and based on this, to set up a new structure of accounting information system curriculum. |
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| Keywords: | accounting information system the design of accounting information system curriculum curriculum system |
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