应用型人才培养模式下“审计学”课程教学改革研究

Teaching Reform of Auditing Course under the Mode of Applied-Oriented Talents Training

进入21世纪以来,我国高等学校教育改革不断深化,对专业课教学提出了更高的要求,在不断优化课程结构体系,精选并充实教学内容,着力培养学生分析问题、解决问题能力的同时,更加重视培养学生的创新能力,力求使学生知识、能力等各方面均衡发展。因此,如何加强专业课课程建设、推进教学改革是广大专业课教师面临的共同课题。本文从精选教学内容入手,结合应用型审计人才的培养要求,对《审计学》课程教学进行体系重构,重点突出其综合性、实践性。教学方法方面,打破以往学生被动接受的填鸭式教学,积极发挥学生学习的主动性,采用多种情景式教学方法,调动学生学习积极性。

Since the beginning of the 21st century,the reform of higher education in our country has been continuously deepened,with higher requirements set on the teaching of professional courses.The curriculum structure system has been continuously optimized,and the teaching content carefully selected and enriched.While students are trained to analyze problems and solve problems,the cultivation of students’innovative ability is paid more attention to,thereby making their comprehensive quality and knowledge develop in a balanced manner.Therefore,the optimized construction of professional courses and promotion of educational reform has become a common subject faced by the majority of professional course teachers.Starting from the selection of teaching content and combined with the training requirements of applied-oriented auditing talents,the paper attempts to reconstruct the teaching system of Auditing course,focusing on the comprehensive and practical attributes of the course.In terms of teaching methods,the paper suggests breaking the cramming teaching method that treated students as a passive receptor of knowledge,actively exerting students’learning initiatives,and adopting a variety of situational teaching methods to mobilize students’enthusiasm for learning.