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当前,会计电算化教育正在向纵深发展和完善.作为会计电算化本科教育,显然不能仅仅停留在会计核算方法的计算机实现这一会计电算化初级阶段.市场上众多的会计电算化软件已向具有决策功能的全面的、高层次的企业经营与管理软件升级,因此,会计电算化专业的本科教育必须有新的知识结构体系,以适应未来会计电算化理论研究和实践开发对人才培养的需求.该文主要就会计电算化专业本科生应具备的知识结构体系和相应的课程设置提出讨论,提出了在相关专业的本科教育中突出存在的几个问题.“,”Computer-based accounting is being continually perfected. As an undergraduate course, it is not enough only to realize the function of accounting with the application of computer, which being the primary stage of the computer-based accounting. There are many softwares in the market, which have the all-powerful functions of policy-making for the management of enterprises. A new knowledge system for undergraduates must be estabished to meet the needs of training personnel capable of opening up a new computer-based acccounting system. In this paper, the knowledge system for undergraduate teaching and the relevant courses as well as some problems in the teaching of the relevant subjects are discussed.