普通高校的会计电算化课程是一门比较特殊的课程,不仅需要讲授理论知识,也要传授实验知识。因此,往往会出现理论课和上机课最优课时分配、上机课较难控制等问题。本文对产生这些问题的原因进行深入分析,得出解决这些问题以提高会计电算化课程教学效果的方法。 The accounting computerization course in ordinary colleges and universities is a rather special course, which not only needs to teach theoretical knowledge but also to teach experimental knowledge. Therefore, there are often problems such as the allocation of theoretical lessons and the optimal class hours on the plane and difficulty in controlling the plane. In this paper, the causes of these problems are analyzed in depth, and the solutions to these problems are put forward to improve the teaching effectiveness of computerized accounting courses.