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随着IT技术的蓬勃发展,现代企业的经营环境发生了剧烈的改变,面对IT冲击所产生的前所未有的竞争压力和转型需求,企业迫切需要有效地引入和利用IT技术,以协助企业的再造与升级。这必然导致会计信息系统也将经历一次在设计目标、体系结构、技术手段和风险控制体系等方面的重大变革,对院校“会计信息系统”课程形成了一股冲击波,在课程目标、课程内容、评价机制中均涉及了大量的第三元素,即信息。本文主要从会计信息系统变化的新趋势着手,探讨了高校会计信息系统课程变革的一些方向和具体措施。
With the vigorous development of IT technology, the business environment of modern enterprises has undergone dramatic changes. Facing the unprecedented competitive pressures and transformational demands caused by IT shocks, enterprises urgently need to effectively introduce and utilize IT technologies to help reengineer enterprises With upgrade. This will inevitably lead to the accounting information system will also undergo a major change in the design objectives, architecture, technical means and risk control system, the formation of a shock wave in the “accounting information system” course in the university, in the course objectives, curriculum content , The evaluation mechanism involves a large number of third elements, namely information. This dissertation starts with the new tendency of the change of accounting information system, and discusses some directions and concrete measures of the reform of accounting information system in colleges and universities.