高等院校审计学课程教学改革探讨

Discussion on Teaching Reform of Auditing Course in Colleges and Universities

审计学是会计专业的一门骨干课程,专业性和实践性很强,而且偏重于实践性。在教学中,审计学课程具有法规条文多、内容难理解、逻辑关系较强,信息量较大等特点,教师普遍认为"审计学难教,审计学难学"。本文以哈尔滨市部分会计学本科专业审计学课程的相关情况的调查为基础,分析了当前高等院校审计学课程教学中存在的问题,认为在审计学教学中,应利用多媒体等多种教学手段,注重理论联系实际,强化案例教学、实践教学以及实验教学,这是审计学今后教学改革的方向,也是实现审计学教学目标的具体途径。

Auditing is the backbone of a curriculum, which is professional and highly practical, and emphasizes on practicality. In teaching, auditing courses with the provisions and regulations, and the content difficult to understand, logical relationship between the strong, characterized by a larger amount of information, teachers generally felt that it is difficult to teach and learn auditing course. In this paper, the writer analyzes the existing problems in teaching auditing that the auditing course should be multi -media, such as the use of a variety of teaching methods focusing on integrating theory with practice, strengthening the case of teaching, practicing teaching and the teaching experiment.