高职审计专业课程体系构建研究与实践

Study and Practice of the Auditing Professional Curriculum System of Higher Professional Education

针对高职审计专业普遍存在的课程设置单一、实践课程体系匮乏、与会计专业区分度不高、"审计"特色不突出等问题,进行高职审计专业课程体系构建研究与实践。通过走访调研,重塑人才培养目标;重构"平台+模块"的专业课程体系,突出"审计特色";充分应用信息技术,进行人才培养模式和教学模式改革;建设了教材、课程网站、账证表等形式多样的教学资源。通过改革,拓展了学生的专业视野,提升了学生的审计信息化水平,增强了学生实践操作的技能;同时提升了学生兴趣及探索创新的能力和素质,有效改善了审计课程难教难学的问题。

According to the single curriculum system,for the reasons of the lack of practical curriculum system,not having high degree of differentiation with accounting professional,not having prominent"audit"characteristics and so on,we went to research and practice of auditing professional curriculum system construction.By visiting and researching,we reshaped the goal of talent training,reframed the professional curriculum system of"platform+module",made full use of information technology to reform the talent training mode and teaching mode,and constructed a variety of teaching resources including course websites,account,card and forms.Through the reform,the student's professional vision has been expanded,and the level of informationization of students has been improved,students'practical skills has been enhanced.At the same time,the students'interest in quality and ability of exploration and innovation was increasing.It also improve the audit issues of difficult teaching and difficult learning.