校地合作机制下审计案例教学的特色构建与创新性改革

The Characteristic Construction and Innovative Reform of Audit Case Teaching under the School-government Cooperation Mechanism

随着校地合作机制的不断深入,案例教学逐渐成为审计类课程广泛应用的一种教学模式。文章分析了当前审计案例教学存在的不足,从资源互配、实习知识反馈与创新和趋于现实的案例资源建设三个维度构建审计案例教学特色,并提出以校地深度合作驱动审计教学案例及时更新,将丰富的第二课堂活动成果纳入案例教学的平时成绩,以新颖高效的课堂教学设计吸引学生深度参与,以线上线下融合模式深化教与学的交流反馈等改革措施,以期达到改善审计类课程的教学效果,培养高层次审计人才的目的。

With the deepening of the school-government cooperation mechanism,case teaching has gradually become a teaching model widely used in audit courses.This article analyzes the deficiencies of the current audit case teaching,builds audit case teaching characteristics from three dimensions of resource allocation,internship knowledge feedback and innovation,and trending case resource construction.It proposes to update the audit teaching cases through intensive school-government cooperation,incorporate outside classroom performance into regular grade of case teaching,stimulate students’in-depth participation through original and efficient class design and intensify the interaction between teaching and learning via online and offline integrated teaching mode.By doing so,the improved audit Course teaching effect can be achieved and the purpose of training high-level audit talents could be served.