基于三维立体模式的财务审计课程改革探究

Research on the Course Reform of Financial Audit Based on Three-Dimensional Model

为了培养既具有专业知识又具有实践技能的审计人员,财务审计课程教学模式改革刻不容缓。在原有传统教学方法的基础上,该课程的改革方向应该重点强调培养学生的实践操作能力。文章探索并构建了“课堂教学——审计实验室模拟审计——企业或会计师事务所审计助理顶岗实习”的三维立体教学模式,通过开展三个阶段教学、打造三类项目教学以及夯实三种实践教学,将理论知识与实际工作紧密联系起来,有效提升学生的实践能力。

In order to train auditors with both professional knowledge and practical skills,the reform of teaching mode of financial audit course is urgent.On the basis of the original traditional teaching methods,the reform direction of this course should emphasize the training of students'practical operation ability.This article explores and constructs the"classroom teaching,laboratory simulation of audit assistant-enterprise or certified public accountants audit field work"three-dimensional teaching mode,through the three stages of teaching,building three kinds of project teaching,and strengthen three practice teaching,theoretical knowledge and practical work closely linked,effectively improve the students'practical ability.