基于应用导向的本科审计学课程教学改革研究

Research on Application-Oriented Curriculum Reform of Auditing

在教学过程中,审计学课程常被认为是难教难学的课程,虽经过60多个学时的课堂教学,许多学生仍然存在无法全面系统地掌握审计理论、审计方法,亦难以将审计理论应用于实践,不能满足社会需要等问题。高校担负着为社会输送合格人才的责任,培养应用型审计人才更是当务之急。文章分析了目前审计教学中普遍存在的问题,并以应用为导向,提出改革审计学教学方法,提高审计学教学质量的培养应用型审计人才的途径。

In the teaching process, auditing is often considered to be a curriculum difficult to learn and teach. After more than 60 hours of classroom teaching, many students still fail to fully grasp the auditing theory and methods systematically, and have difficulty in applying the auditing theory to practice. They still cannot meet the need of the society. Colleges and universities take the responsibility of providing qualified graduates for the society, and cultivating applied talents is the current top priority. This paper analyses the common problems in current auditing teaching, and proposes the teaching reform methods based on application orientation so as to improve the quality of auditing teaching and foster applied talents.