审计课程教学目标定位与体系构架研究

Auditing Course Teaching Target Positioning and System Construction

审计学课程是高职高专会计审计专业、会计电算化、财务管理、资产评估与管理等专业的主要专业技术课程,这类专业尽管审计类课程设置名称、门类存在差异,但均涵盖审计基础知识与财务审计实务知识两大部分内容,是从事审计岗位工作必须具备的审计实务技能基础。由于审计职业或岗位本身具有很强的专业应用性与综合性特点,使得审计教学难教难学,较难把握审计课程教学的尺度。因此,要实现课程教学目标、保障其教学质量,必须明确教学目标定位,在此基础上确定适当的教学构架体系。本研究旨在从审计课程教学角度对如何明确教学目标定位、进而构建相应的审计教学模式进行探讨,以供同行交流,取长补短,相互借鉴,共同提高。

Auditing courses is main professional technology curriculum of higher vocational accounting audit specialty,accounting computerization specialty,financial management specialty,assets assessment specialty and management specialty.For the above specialty,they all contents the audit basic knowledge and financial auditing practice,the audit practical skill foundation that people engaged in auditing have to master.The applied and general characteristics of audit make its teaching and study difficult,and teachers are difficult to grasp the scale of the course teaching.Therefore,to realize the teaching goal,guarantee the quality of teaching,we must be clear about the teaching goal orientation,based on this,determine proper teaching structure system.This study aims to discuss how to be clear about audit teaching target positioning,and construct the corresponding audit teaching model,from audit course teaching,hoping to provide reference for the peer.