高校审计课程的思政教学设计与实践

On the Application of Course Ideology and Politics in Auditing Teaching in Colleges and Universities

目前各大高校越来越重视课程思政,进行了一系列课程改革,并取得了一定成效。通过分析在审计课程中融入思政教学的具体意义,设计思政教学融入高校审计课程的方案,提出在课前、课中、课后融入思政元素(三“点”),构建立德、树人两大课程思政群(两“线”),并贯穿专业思政理念(一“面”)的具体路径。以审计课程中的存货监盘为具体案例,阐述思政教学在审计课程的实践,并提出要建立相关保障机制,以培养出专业扎实、品德高尚、综合发展的专业审计人才提供参考。

At present,colleges and universities attach more and more importance to curriculum ideology and politics,have carried out a series of curriculum reforms,and have achieved some results.Through analyzing the concrete significance of integrating course ideology into audit teaching and designs a scheme,it comes up with specific paths,namely integrating course ideological elements(three“points”)before class,on class,after class,constructing two course ideology groups of foster character and civic virtue of morality(two“lines”),and running through professional education concept(a“face”).And taking inventory supervisor plate for the specific case of audit course,it depicts course education in teaching of auditing practice.In view of development of difficulty in current education of audit teaching,it puts forward relevant guarantee mechanism,in order to provide reference for training professional audit talents with solid specialty,high moral character and comprehensive development.