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会计是一项实践操作、应用性非常强的学科,因此会计技能教学就变得尤为重要。会计技能的培养是建立在会计技能教学理论的基础之上,和实践教学相辅相成而得来的。实践教学是为了深入理解贯彻会计技能,能做到准确、快速的实现会计现实操作。随着时代的不断进步,会计电算化操作技能变得越为重要,在会计技能教学体系中占有重要地位。并且电算化的出现也让传统的手工会计信息系统发展演变为电算化会计信息系统。
Accounting is a practical and highly applied subject, so accounting teaching has become especially important. The cultivation of accounting skills is based on the accounting skills teaching theory, and practice teaching complement each other. Practical teaching is to understand and carry out accounting skills in-depth understanding, can achieve accurate and rapid realization of the actual operation of accounting. With the constant progress of the times, the accounting computerization operation skills become more and more important, occupying an important position in the accounting skills teaching system. And the emergence of computerization also allows the traditional manual accounting information system evolved into computerized accounting information system.