审计专硕专业能力与职业技能协同培养研究

Research on Integrated Training of Academic Abilities with Occupational Skills for Master Degree Majoring in audit

我国在审计专硕人才培养方面时间短,经验并不丰富,存在着课程体系"理论化"、师资队伍"学术化"、专业实践"形式化"、培养质量评价指标体系缺失等问题。实施审计专硕专业能力与职业技能协同培养,可以充分体现学术性与职业性的高度统一。以审计职业技能的培养为核心,优化课程体系;以知识产出、教学方法、学习方式的变革为基础,促进教学改革;构建"科学研究+三维能力"的审计专硕实践能力提升体系;实施双阶段培训计划,使双导师制落到实处;完善实践教学基地建设,推进政校企研联合培养,从而全面提升审计专硕的专业素养与职业实践能力,适应当前经济发展对审计专硕专业化和创新性的要求。

We don＇t have rich experience in cultivating professional master degree of audit in China.Problems existed like the ＂theory＂curriculum system,the ＂academic＂teaching staff,the formalization professional practice and the lack of quality evaluation index system.Academic abilities and occupational skills are trained in collaboration at professional master major in audit,which will fully embody the high unification of academic and professional skills.Taking the audit vocational skills cultivation as the core,the curriculum system should be optimized,and the teaching reform should be promoted on the basis of the transformation of knowledge output,teaching methods and learning methods.Meanwhile,it builds up improvement system of audit practice ability with＂scientific research＋three dimensional ability＂.It carries out two stages training plan to make the dual tutorial system in place.Also,it improves the construction of teaching practice base and promotes the joint training of government,enterprise and research institute.So that it will improve the academic literacy and professional practice ability of the professional master of auditing comprehensively,and will be helpful with meeting the requirements of graduate specialization and innovation.