当前,我国会计电算化普及率大大提高,相关高职院校已将电算会计技能列为会计专业的核心技能。但是,该技能在教学实施中仍存在不少误区,本文在广泛调研的基础上,提出了高职会计专业电算会计技能培养的核心内容与相应的课程体系。 At present, the popularization rate of computerized accounting in our country is greatly raised. Relevant vocational colleges have listed computerized accounting skills as the core skills of accounting major. However, there are still many misunderstandings about this skill in the teaching practice. Based on the extensive research, this paper puts forward the core content and the corresponding curriculum system of computer accounting skill training in higher vocational accounting specialty.