【摘要】 会计的本质决定了会计具有较高的管理信息含量,而计算机和互联网技术的发展又赋予会计以较高的信息技术含量。随着社会经济的飞速发展和信息技术的不断科学化,会计信息含量日益加大。因此,高校(特别是高职高专类院校)在会计人才培养和教育方面应充分考虑到这一特征,对会计专业和课程建设进行改革。更多还原

【Abstract】 The essence of accounting shows that accounting connotes high content of information, while the development of computer and the Internet technology contributes even higher content of information to accounting. As the development of social economy enhances that of information technology, the content of information in accounting will grow increasingly. Therefore, colleges and universities, especially technical colleges, should take these characteristics into full consideration when training and educating accounting personnel to reform the construction of the major of accounting and its relative courses by means of information technology.更多还原