高职审计课程精准教学及其有效性探析

Analysis on the Precision Teaching of Higher Vocational Auditing Courses and Its Effectiveness

精准教学有效性受教师、学生、教学目标、教学内容、教育技术等诸多要素影响。基于审计教学平台的高职审计课程精准教学实证研究表明,高职审计课程精准教学总体有效,且对于知识能力基础较差的学生更为有效,对于偏识记的审计基本理论部分教学内容更为有效。加强精准教学资源有效供给、提升教师专业素养、重构审计流程操作教学内容、实施分层教学,有利于提升高职审计课程精准教学有效性。

The effectiveness of precision teaching is influenced by many factors such as teachers, students,teaching objectives,teaching content,and educational technology.The empirical study on the precision teaching of the higher vocational auditing course based on the auditing teaching platform shows that the precision teaching of the higher vocational auditing course is generally effective,and it is more effective for the students with poor knowledge ability.The basic theoretical part of the auditing of the partial knowledge is more effective.Strengthening the effective supply of precision teaching resources,improving the professional quality of its teachers,reconstructing the teaching content of the auditing process,and implementing stratified teaching are conducive to improving the effectiveness of precision teaching in higher vocational auditing courses.