“束发型”审计实践教学初探

The Preliminary Exploration of "Beam Hairstyle" Audit Practice Teaching

审计作为经济管理的一种重要的工具,近年来其经济管理地位得到了大幅度地提升。社会也越来越强烈地需要具有实践能力的高校审计专业毕业生。因此加快审计实践教学改革具有重要意义。从目前审计实践教学存在的问题入手,提出了"束发型"审计实践教学模式,以提高审计实践教学质量,增强学生的实践能力。

Audit as an important economic management tool,its economic management position has greatly increased in recent years.Society is becoming more and more strongly need college graduates in the audit who have practical ability.Therefore,accelerating audit practice teaching reform has an important significance.The paper introduces the current auditing practice teaching and existing problems,and puts forward＂beam hairstyle＂ audit practice teaching mode,improves the quality of audit practice teaching,enhances the students＇ practical abilities.