高职会计电算化专业审计课程教学改革探讨

Reform of audit course in higher accounting computerization specialty

目前高职院校开展的审计课程在教学理念、教学内容以及教学体系上与这一目标还存在着一定的差距。根据高职院校的审计课程目标教学要求,重点在于培养学生应用性和职业性的能力。高职院校会计专业可以根据就业状况设计审计课程,将课程的教学内容设计成具体的工作项目,以培养学生适应社会岗位需求的职业能力。

At present, there is still some gap between the teaching philosophy, teaching content, teaching system and its objective in higher vocational audit course. Higher professional audit computerized accounting course aims to cultivate students to become high quality and skilled personnel. The design of audit course should be based on the employment situation and the teaching content can be designed into specific work items, so as to cultivate students＇ vocational ability required by social position demand.