摘要
随着互联网技术的广泛运用,商业银行的业务种类迅速增加,业务量不断扩大,甚至出现井喷式发展,商业银行的业务处理方式从手工操作发展到电子化和网络化的处理。但在银行会计课程的教学实践中,仍以手工操作阶段的业务种类为主,业务处理方法仍主要讲授手工处理的业务流程。所以,在互联网平台下,银行业务种类和会计处理方法必须与现实一致,让学生掌握和了解商业银行真实的业务及其会计处理方法。
With the wide use of Internet technology,business types of commercial bank have been increasing rapidly. Business volumes are expanding constantly and some even showing blowout development. Business processing of commercial bank has developed from manual operation to electronic and network operation. However,in the teaching practice of bank accounting courses,business types are still confined to manual operation,and the business processing methods are mainly focus on those manual processing methods. Therefore,under the Internet platform,the types of banking business and accounting methods must be consistent with the reality,so that students are able to master and understand the true business of cornrnercial banks and their accounting approaches.
出处
《教育教学论坛》
2017年第38期172-173,共2页
Education And Teaching Forum
基金
安徽财经大学校级教研项目成果
项目号acjyyb2016071
关键词
互联网金融
银行会计
教学内容
Intemet finance
bank accounting
teaching content
