전산세무회계 교육의 기업실무능력 제고방안에 관한 연구

Abstract

The purpose of this study is to suggest plans on the computer-aided tax accounting education for improving the practical application ability, analizing questionnaire returns from accounting clerks, learning users(college, university, accounting institute students), and learning suppliers(college and university professors, accounting institute instructors). The main results are as follows: First, to improve the interest of learning suppliers on environmental changes of the computer-aided tax accounting education, the studying and training chances are need to be increased. Second, the lectures on the computer-aided tax accounting, especially the allocation of difficult parts and practical hours are needed to be increased. And in colleges and universities, only attending lectures must be sufficient to acquire the computer-aided tax accounting certificates. Third, the computer-aided tax accounting education in colleges and universities must be based on practical work by the field training Fourth, colleges and universities which don't offer the computer-aided tax accounting education must offer it as a required subject. And the laboratory and equipment must be prepared enough to accomplish the goal of computer-aided tax accounting education efficiently.