摘要
面对网络信息时代,面对世界经济一体化进程的加快,如何为企业收集有效的财务信息、发布及时(甚至是实时)准确的财务信息,提供更好的管理决策支持,已成为更新会计专业信息技术课程内容的关键。而各高校的会计专业中传统电算会计实验课程设置已经不能适应现实的需求。因此,本文对传统的计算机会计实验的分析基础上,探讨电子财务实验的可选择路径以及对它的研究展望。
When we face to the information times, network times, progress of globe economy integrative and China entering into WTO, how to gather effective accounting information for enterprises, to supply better supports of management decision making and to announce accurate accounting information in time even just in time has become the keys to change the content of information technology class in accounting. The traditional computer accounting information system experiment class in each college hasn't be suit to the update requirements. Therefore, this article will review the main content Electronic finance system experiment class and study expectation in the content of Electronic finance system.
出处
《南京财经大学学报》
2003年第2期59-62,共4页
Journal of Nanjing University of Finance and Economics
关键词
电子财务
信息技术
实验
electronic finance system
information technical
experiment
