审计课程实践教学模式研究

Study of the Practical Teaching Model of the Audit Curriculum

实践教学对培养高校会计、审计专业学生的创新能力和实践能力具有至关重要的作用。审计实践性教学模式构建思路应包括"案例教学+模拟实验室+实务专家讲座"三个环节,实现途径应包括"建设审计案例库+建立校内审计实验室+开辟审计实践基地+提高教师实践教学能力"四项措施。

Practice teaching has a crucial role in training the creative ability and practical ability of college student who study in the major of accounting and auditing. The thinking of practical teaching model construction of the audit curriculum should include three links of ＂the case teaching, the simulation laboratory and the practice expert seminar＂, the approach to achieve the goals should include four measures of ＂the establishment of the Audit cases, the building of the audit laboratories in university, opening up the practice base of the audit and improving the teacher practice teaching capacity＂.