会计电算化目前已成为一门融会计学、管理学、计算机技术、信息技术为一体的一门边缘学科。其主要任务是研究电子计算机在会计实务中的应用及其对会计理论的影响,以更好地发挥会计的职能作用。 随着会计电算化应用的不断普及与提高,为了适应社会上对会计电算化人才的需求,各大专院校、成人教育部门争先恐后的成立了会计电算化专业。笔者根据本人多年从事会计电算化教学和科研的实践,就会计电算化应用人才的现状、知识结构、培养 Accounting computerization has now become an edge discipline integrating accounting, management, computer technology and information technology. Its main task is to study the application of electronic computers in accounting practice and its impact on accounting theory in order to better play the role of accounting functions. With the constant popularization and improvement of computerized accounting applications, in order to meet the demand of computerized accounting talents in colleges and universities, colleges and adult education departments are scrambling to set up computerized accounting major. According to the author for many years engaged in accounting computerized teaching and research practice, accounting computerized application of the status quo of talent, knowledge structure, training