大数据环境下高职财会专业审计课程教学改革路径探析

Analysis on Teaching Reform Path of Auditing Course in Higher Vocational Accounting Major under Big Data Environment

大数据时代的到来对财会专业教学的影响巨大,审计学作为高职院校财会专业核心课程也必然受其影响。大数据背景下,高职院校审计学课程教学存在课程设置欠妥、教学内容滞后、师资力量不足、教学实践缺乏等问题。目前,高职院校应通过合理设置教学体系、教学内容及时更新、提升优化师资队伍、校企共建产教融合四个方面对审计课程教学进行改革。

The advent of the era of big data has had a huge impact on the teaching of finance and accounting major.Auditing,as the core course of finance and accounting major in higher vocational colleges,is inevitably affected by the era of big data.Under the background of big data,audit course teaching in higher vocational colleges has some problems,such as improper curriculum setting,lagging teaching content,insufficient teachers and lack of teaching practice.At present,higher vocational colleges should reform audit course teaching from four aspects:setting up teaching system reasonably,updating teaching content in time,improving and optimizing teaching staff,and combining production and education with school-enterprise cooperation.