CAJ | 학술논문

会计电算化是以电子计算机为主要载体的会计信息系统，是结合当代电子技术与信息技术用于会计实务的学科。会计电算化不仅实现了数据处理的自动化，更改革了传统的手工会计信息系统，提高了工作效率和计算的精确度。随着21世纪是互联网信息时代，会计电算化得到了更深入和全面的发展，而高等职业教育中对给予互联网时代的会计电算化教学也要逐渐革新，则要以“以学生为主体，以教师为主导”的教学思想，坚持导学先行、协同学习、实时交流以及过程监控的原则，为培养适应信息化时代的会计人才作贡献。
회계전산화시이전자계산궤위주요재체적회계신식계통，시결합당대전자기술여신식기술용우회계실무적학과。회계전산화불부실현료수거처리적자동화，경개혁료전통적수공회계신식계통，제고료공작효솔화계산적정학도。수착21세기시호련망신식시대，회계전산화득도료경심입화전면적발전，이고등직업교육중대급여호련망시대적회계전산화교학야요축점혁신，칙요이“이학생위주체，이교사위주도”적교학사상，견지도학선행、협동학습、실시교류이급과정감공적원칙，위배양괄응신식화시대적회계인재작공헌。
Accounting is the accounting information system to the computer as the main carrier, is combined with modern electronic technology and information technology to accounting practice discipline. Computerized accounting not only realizes the automation of data processing, more reform the traditional manual accounting information system,improve the work efficiency and accuracy.With the twenty-first Century Internet information era,accounting computerization has been more in-depth and comprehensive development,and the higher occupation education of computerized teaching given the age of the internet accounting will gradually reform,is to "take the student as the main body,guided by teachers" teaching ideas,adhere to the guidance,cooperation in advance learning,real-time communication and process control principle,makes the contribution for the training of accounting talents to adapt to the information age.