北京高职院校审计专业课程设置的调查分析与建议

The Analysis and Advice on Curriculum of Auditing Major in Beijing Vocational Colleges

按照京津冀一体化发展战略,信息咨询、金融等现代服务业将成为北京发展重点。未来,这些行业将需要大量的各层次审计人才。但是,调查发现,现阶段北京地区高职院校审计专业的设置并不普遍。所以,本文对合理设置审计专业课程方面的相关问题进行了问卷调查,在分析调研结果的基础上,得出两点结论:一是高职审计专业培养方向应以注册会计师审计和企业内部审计为主;二是应建立以会计、审计课程为主,兼具信息技术等其他课程为辅的审计专业课程框架体系。

According to Beijing-Tianjin-Hebei integration strategy,the development of Beijing will focus on financeand other modern service industry. In future,a large number of various levels of audit personnel will be required inthese industries. However,few Vocational Colleges set up the major of auditing. Therefore,a questionnaire survey wasconducted on teaching objectives and curriculum. Based on the survey,two conclusions are made. First,for auditing majorof Vocational Colleges,teaching objectives should focus on CPA audit and internal audit. Second,the curriculumshould focus on accounting and auditing which is supplemented by IT and risk control courses.