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随着信息社会的高速发展,信息技术的不断运用,在会计领域信息技术的运用也日益深入,“会计电算化”也逐渐被“会计信息化”所取代。在“会计信息化”所带来的改变的同时,会计教学也面临了挑战。在会计教学结构与教学思想需要随之改变的关键,我们需要对实现会计信息化的“工具观”和“环境观”进行重新定位。只有将会计信息化的背景与环境与传统会计课程进行相应整合,才会真正将信息化的信息论、系统论与控制论的会计信息化思想融入到传统会计教学内容之中,才能真正实现会计信息化下教学模式的变革。
With the rapid development of information society and the continuous application of information technology, the application of information technology in accounting field has been deepening day by day. Accounting Computerization has gradually been replaced by Accounting Informationization. In the “accounting information” brought about by the changes at the same time, accounting teaching also faces the challenge. In the accounting teaching structure and teaching ideas need to change the key, we need to realize the accounting information of the “concept of” and “environmental concept” to reposition. Only by integrating the background and environment of accounting information with the traditional accounting courses can we truly integrate the accounting information theory of informationized information theory, system theory and cybernetics into the traditional accounting teaching content so as to truly realize the accounting information The transformation of the teaching mode.