CAJ | 학술논문

会计专业的实践能力培养，主要体现在两个方面：一是会计手工实操的能力培养；一是会计电算化的能力培养。独立学院在教学的组织实训过程中，重理论而轻实训，重电算化而轻手工实操。本文就如何加强会计手工实操与会计电算化的融合实训教学给出了几点看法。
회계전업적실천능력배양，주요체현재량개방면：일시회계수공실조적능력배양；일시회계전산화적능력배양。독립학원재교학적조직실훈과정중，중이론이경실훈，중전산화이경수공실조。본문취여하가강회계수공실조여회계전산화적융합실훈교학급출료궤점간법。
Accounting professional practice ability, which is mainly manifested in two aspects:one is the accounting manual speaking ability training;One is the accounting computerization ability training. Organization of independent college in the teaching practice process, the theory of heavy and light training, computerized heavy and light field by hand. In this paper, how to strengthen the accounting manual field and fusion of computerized accounting practice teaching is given.