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会计电算化课程综合运用能力的培养与考核是会计电算化教学的一项重要任务。在教学过程中,应采用功能型操作训练、任务型操作训练和设计型操作训练等多种方法并从多层次、多角度进行操作训练,以促使综合运用能力的形成。其中,设计型操作训练是一种开放性强、复合性强、知识和技能要求高和最接近实际的一种操作训练方法,它对综合运用能力的形与成培养有着重要作用。典型的设计型操作训练一般是通过设定目标、模拟会计主体、假设经济业务、实现电算化、检验正确性等步骤解决实际问题,从而达到培养综合运用能力的目的。
The Cultivation and Assessment of Comprehensive Utilization of Accounting Computerized Courses is an Important Task of Computerized Accounting Teaching. In the process of teaching, we should adopt a variety of methods such as functional operation training, task operation training and design operation training, and carry out operation training from multiple levels and angles to promote the formation of comprehensive utilization ability. Among them, the design-oriented training is a kind of operational training method with strong openness, strong compounding, high knowledge and skill requirements and the closest reality. It plays an important role in shaping the comprehensive utilization ability. The typical design-type operation training generally solves practical problems by setting goals, simulating the subject of accounting, assuming economic business, realizing computerization and checking correctness so as to achieve the purpose of cultivating comprehensive utilization ability.