在电子信息化普及之前,珠算是各职业学校会计专业中的一门核心课程,它能够帮助会计人员快速完成繁琐的数字计算,也是中国传统文化的优秀产物。但是随着信息化的普及,计算机的出现使得运算更加快捷准确,珠算课程的重要性也逐渐被边缘化。然而计算器、电脑虽然可以更高效地解决问题,但是有时也可能不能够发挥其作用,珠算仍将是最基本的计算方法之一。因此,认识到中职会计专业珠算教学的困境和必要性,并且不断创新是十分重要的。 Prior to the popularization of electronic information, abacus was one of the core courses in various accounting schools of professional schools. It can help accountants quickly complete complicated numerical calculations and is also an excellent product of Chinese traditional culture. However, with the popularization of information technology, the advent of computers makes computing faster and more accurate, and the importance of abacus has gradually been marginalized. However, calculators and computers can solve their problems more efficiently, but sometimes they may not be able to play their role. Bead counting will still be one of the most basic computational methods. Therefore, it is very important to realize the predicament and necessity of abacus teaching in secondary vocational school and innovate constantly.