在会计学科的教学中,对现代信息技术和会计学科“整合”的理解不应只停留在“应用”的层面上,而要将现代信息技术融入到会计学科的内容、结构、资源当中去。本文从会计学科的课程设置、会计体系、课堂教学、实验教学、教师培训等几个方面,探讨了在教学中如何对现代信息技术和会计学科进行整合的问题。 In the teaching of accounting, the understanding of modern information technology and accounting discipline “integration ” should not only stay at “application ” level, but should integrate modern information technology into the accounting discipline’s content, structure, Among resources. This article discusses how to integrate the modern information technology and accounting discipline in the aspects of course setting, accounting system, classroom teaching, experimental teaching and teacher training.