会计电算化实训教学体系设计

本文对会计电算化实训教学体系进行了系统设计，明确了会计电算化实训教学体系的功能结构和操作流程。以期为高校的会计电算化实训教学提供参考。     

会计电算化实训教学体系设计

本文对会计电算化实训教学体系进行了系统设计,明确了会计电算化实训教学体系的功能结构和操作流程,以期为高校的会计电算化实训教学提供参考。     

基于ERP沙盘的会计实训教学探索与思考

<正>一、引言纵观现在的高校会计实训,一般分为手工会计实训和会计电算化实训,手工会计实训注重会计核算技术的教学,即采用从会计凭证——会计账簿——会计报表传统模式的教学方法,所使用的经济业务多来自实训教     

高职会计电算化实训课程体系的创新与研究

高职会计电算化实训课程可以有效地培养和训练学生会计电算化的综合技能，缩短学生就业的适应期。笔者根据多年的教学经验，提出符合高职会计电算化实训课程要求的实训课程体系。     

完善会计仿真实训教学体系的思考

现行会计模拟实训教学已不能适应高等职业教育培养技术应用型专业人才和管理人才的需要,必须按照学生能力,循序渐进地将实训分成多个不同的阶段,在不同的阶段安排不同的实训内容,设立不同的实训室。本文对建设手工仿真和电算化仿真这两个系列以及仿真看账、仿真做账、仿真查账方面的问题进行了阐述。     

完善会计仿真实训教学体系的思考

现行会计模拟实训教学已不能适应高等职业教育培养技术应用型专业人才和管理人才的需要,必须按照学生能力,循序渐进地将实训分成多个不同的阶段,在不同的阶段安排不同的实训内容,设立不同的实训室.本文对建设手工仿真和电算化仿真这两个系列以及仿真看账、仿真做账、仿真查账方面的问题进行了阐述.     

信息环境下会计手工与电算化试验教学教改成果——评《会计手工与电算化双重模拟实训设计》一书

近期，我欣喜地看到由中国石油大学出版社出版、张素云编著的《会计手工与电算化双重模拟实训设计》一书。该书是一本既充分体现新会计准则又充分体现信息环境下会计手工与电算化同时进行的双重试验教学指导用书。通过阅读，认为全书内容体现了以下特点：（1）内容新，实用性强。既体现了2006年颁布的新企业会计准则，又体现了会计信息化的特点。     

试论独立学院会计实训教学体系

独立学院作为教学应用型高校,培养的是生产、经营一线的应用型人才,会计学作为技术性、应用性比较强的社会科学,要求独立学院建立健全会计实训教学体系。目前会计实训教学体系存在校外实训基地建设形同虚设、会计电算化教学变成了单一财务软件的演示和操作、会计实训缺乏师资力量、会计实训教学各环节有机衔接不够等问题。针对问题,本文提出了相应的解决对策,对会计实训教学体系的健全提出了新思路。     

会计手工账务处理与电算化账务处理同步实训的重要性

会计手工账务处理和电算化账务处理同步进行实训,对提高财会专业学生的专业技能,具有重要的意义和作用。     

基于云平台的会计电算化模拟实训研究

本文主要就云会计的优势进行分析,对基于云平台的会计电算化实训的平台选择、实训计划的实施、实训工具及平台的选择、教材的选择及成绩的考核和评价作了系统分析,并对基于云计算平台的教学过程的主要困难作了阐述。     

Gender gap,training and financial performance: evidence from public accounting industry

This study examines the effects of training on organization-level financial performance for male-owned and female-owned audit firms. We define audit firms whose auditors take professional training as non-violator firms and whose auditors do not take professional training as violator firms. Regression results indicate that financial performance of non-violator audit firms is better than that of violator firms. Male-owned audit firms are superior in financial performance to female-owned ones. Male-owned violator firms even outperform female-owned non-violator firms. In addition, the extent of financial performance effect of training in the female-owned audit firms is higher compared to the male-owned firms. Findings gained in this study indicate that gender-role stereotype dominates the determination of financial performance of Taiwanese audit firms due to the Chinese cultural values in social roles against women. This study extends prior studies on training and gender gap, contributing knowledge to the extant literatures.     

浅谈会计电算化的内部控制制度的完善

会计电算化使会计人员从繁重的手工会计工作中解脱出来，但同时也给内部控制制度的建立带来了新的问题。通过参考大量文献资料，结合多年的工作经验，文中对会计电算化的内部控制制度的完善，提出了自己的建议，以其为有关会计工作人员提供参考。     

Perceived training benefits and training bundles: a Canadian study

The purpose of this study is to examine the link between training and the perceived contribution of training to enhanced productivity or cost reduction. Using data from 92 Canadian organizations, the results show that organizations with higher percentage of trained employees are likely to perceive training to be beneficial. In addition, the results indicate that perceived benefits of training are further enhanced by the presence of human resources management practices that either encourages employees to undertake training (the motivation bundle) and/or provides a systematic assessment of post-training effectiveness (the assessment bundle). The evidence however also shows that open climate as measured by autonomous work systems nullifies the benefits of training, suggesting that under such a structure, employees are unlikely to put in practice the skills they acquired during training.     

The mediating role of training utility in the relationship between training needs assessment and organizational effectiveness

In a survey among respondents from 96 organizations, we found that the utility of training partially mediated the relationship between Training Needs Assessment (TNA) comprehensiveness and the effectiveness of the organization. We did not find an effect of training quantity on training utility and organization effectiveness. Both TNA comprehensiveness and training quantity were found to be unrelated to organizational size. The results support the importance of conducting TNA in practice.     

Trainees' reactions to training: an analysis of the factors affecting overall satisfaction with training

The study examines a relatively neglected, but important, aspect of the analysis and evaluation of training, namely trainees' immediate reaction to training. In particular, we focused on an analysis of the factors that affect participants' overall satisfaction with training. We first identified three key situational antecedents of training satisfaction, including trainees' perceptions of the efficiency and usefulness of the training, and their perceptions of trainer performance. Specific hypotheses relating each of these factors to training satisfaction were then developed and tested using data from a sample of about 3000 trainees from a range of Italian companies participating in a large-scale regionally-funded training programme involving over 300 different training courses. The results revealed that, although all three hypothesised antecedents were significantly positively related to training satisfaction, the perceived usefulness of training had the strongest effect. Importantly, the results also suggest the lack of any clear compensatory effects of the three antecedents on training satisfaction. Theoretical and policy implications of the findings are discussed.     

浅议船员培训管理信息化

传统的船员培训管理工作主要依靠手工劳动,效率低下,制约了船员培训的发展和航运事业的进步。培训管理信息化可以提高工作效率及减轻管理人员的工作负担。本文从海事管理机构和船员培训机构两方面入手,分析船员培训管理信息化的实现方式。     

培训效果评估的理论和研究

文章回顾了国外近年来对培训效果评估的研究,重点讨论了培训效果评估的主要评估模式,分析了培训效果评估的发展趋势,最后指出了培训效果评估研究中应当注意的问题。     

清洁生产审核培训的技巧

做好清洁生产宣贯培训是决定清洁生产审核顺利、有效进行的关键。清洁生产审核咨询师在这一过程发挥着重要作用,文章探讨培训在清洁生产审核中的作用,清洁生产审核培训中存在的问题,最后结合笔者实际工作经验提出提高培训效果的方法和措施。     

谈知识经济时代对会计电算化人员培训的思考

本文阐述了知识经济时代对会计电算化人员培训的思考。     

The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.