审计教学改革初探

A Discussion on the Reform of Auditing Teaching

培养高素质审计人才是审计教学的根本目标,培养专业胜任能力是审计教学的直接目标。教育理念滞后于时代发展是当前审计教学中存在的明显问题,忽视了对学生进行创新思维、创新能力的教育和培养,很难适应当今时代发展的要求。大力推广启发式教学,是审计教学改革的基本思路。合理运用案例教学,是审计教学改革的基本方式。

The paper analyses the problems in today's auditing teaching, expounds the importance and objective of the auditing teaching reform, and advances the basic ideas about the measures to be taken in the reform.