本文阐明了远程教育会计学多媒体网络教学的两大优势。一方面,能够使会计类学员更加“主动”地去获取新时期财会的高新智能,更加“自觉”地去掌握更新的高等应用型财会技能,更加“投入”地去运用开放式自主学习的模式,并且在“深度”、“用度”与“强度”上下功夫,去全力以赴增强自主学习的能动性。另一方面,能够使会计学科教师的导学功能达到便捷实效、互动实效与更新实效,从增多媒体种类、加大密度与深度、扩展兼容性与外延性三方面,实现导学的多元化。如此发挥出会计学多媒体网络教学的这两大优势,就必然能兴办当地的现代远程教育事业,获取此方面的重要科研成果,为实现我省的“十一五”发展规划做出应有的贡献。 This article illustrates two major advantages of distance education accounting multimedia network teaching. On the one hand, accounting students can be more “take the initiative ” to get the new era of high-tech smart accounting, more “consciously ” to master the updated higher application-based accounting skills, more “input ” to use Open and independent learning model, and in “depth ”, “use ” and “strength ” work hard to go all out to enhance the initiative of independent learning. On the other hand, it can make the faculty of accountancy teachers achieve the convenient, interactive and effective teaching and learning functions. It can diversify the learning by increasing the types of media, increasing the density and depth, and extending the compatibility and extensibility. So play these two advantages of multimedia network teaching accounting, it is bound to be able to set up a local modern distance education, access to important scientific research in this regard, in order to achieve the province’s “Eleventh Five-Year” development plan should be made Some contribution.