应用型本科视野下经济效益审计课程模拟实训建设研究

Research on the Curriculum Practice Construction of Economic Benefit Audit Course on the Perspective of Applied Undergraduate

经济效益审计包括绩效审计,是现代内部审计的组成部分,主要通过对被审单位财务状况、经营成果等方面的现状与未来发展潜力进行定性和定量的评价,以促进被审单位改进经营管理,提高经济效益。在实际经济活动中,不论是政府部门、事业单位还是实体企业都需要讲究经济、效率和效果,而三方面的衡量则属于经济效益审计的范畴。鉴于市场经济和社会发展对经济效益审计技术应用型人才的需要,本文提出在审计学专业开设经济效益审计课程,通过开展实践教学以培养学生的实际运用能力。在这基础上继而探讨开展实践教学需要准备的条件和具体环节。

Economic benefit audit including performance audit,is part of the modern internal audit,mainlydo qualitative and quantitative analysis in the present situation and the future potential of development of the audited units financial position,operating results and other aspects,in order to promote to improve management,improve the economic benefit.In actual economic activities,both the government departments,institutions andcorporate entities need to pay attention to economy,efficiency and effectiveness,which belong to the category ofeconomic benefits auditing.In view of the market economy and social development to the needs of the economicbenefit audit technology applied talents,this article puts forward studying professional courses in economic benefit audit in audit should pay attention to use at the same time,on the basis of through practice teaching is totrain the students'ability of practical application.On the basis of this,in turn,to explore to carry out the condition and the specific link of practice teaching need to prepare.