摘要:
本文探讨了目前会计信息系统课程的目标定位与内容安排之间所存在的内在矛盾，从三个层次上分析了会计信息系统课程的目标定位与课程内容安排之间的关系，提出了不同的教学目标应与不同的教学层次进行有机结合的原则。同时为改善会计信息系统课程的教学效果，从教学内容、教学方式、教学实践上提出了相关的建议和措施。
This paper discussed the inherent contradictions between the course target and contents of accounting information system. It analyzed the relationship between the course target and content arrangements of accounting information system from three levels. It also presented that different teaching targets should be integrated with different levels of teaching. Finally, it put forward some relevant advices and proposals from teaching content, teaching methods, and teaching practice to improve the teaching effectiveness of accounting information system.