论文部分内容阅读
伴随着信息技术越加完善与成熟,信息技术在各领域发展建设内所起到的作用在逐渐提高,信息技术也受到了社会各界的广泛关注。信息技术在会计领域内应用越加广泛,会计信息化建设已经成为会计行业发展的主要趋势,会逐渐替代传统观会计人工模式,会计电算化为传统会计模式发展建设带来了严峻挑战。本文在研究过程中就以信息化作为背景条件,对于传统会计模式在信息化背景之下所存在的弊端进行分析研究,进而提出针对性意见,希望能够推动会计教学模式与教学平台改革的落实。
With the improvement and maturity of information technology, the role played by information technology in the development and construction of various fields is gradually improving. Information technology has also drawn wide attention from all walks of life. The application of information technology in the field of accounting is more extensive. The construction of accounting information has become a major trend in the development of the accounting profession, and will gradually replace the traditional accounting mode. Accounting computerization has brought severe challenges to the development and construction of the traditional accounting mode. In the process of research, this paper takes informationization as the background condition, analyzes and studies the malpractices existing in the traditional accounting mode under the background of informationization, and then puts forward the pertinent suggestions, hoping to promote the implementation of accounting teaching model and teaching platform reform.