新文科背景下审计学专业人才培养模式优化研究

Study on optimization of auditing professional talents cultivation under the background of "Neo-Liberal Arts"

新文科背景下创新审计专业人才培养模式是推动审计高等教育内涵式发展的重要内容。新发展格局、新时代审计工作、现代信息技术和高等教育新使命对培养复合型审计人才提出更高的要求。新文科背景下审计人才培养面临专业师资力量相对薄弱、课程结构体系有待完善、教学方式亟待优化和质量保障有待增强等系列问题。因此,需要以“思政引领、技术赋能和需求导向”理念为导向,通过健全审计专业学科体系、着力完善课程体系、打造复合型师资队伍、创新教学形式和健全培养质量评价体系等措施,以期为新文科下优化审计学人才培养模式提供参考。

Innovating the audit professional talents cultivation mode under the background of "Neo-Liberal Arts" is the important contents to promote the connotative development of higher education. This paper holds that the new development pattern,the new stage of audit work, modern information technology and the new mission of higher education, all put forward higher requirements for the cultivation of inter-disciplinary audit talents. Under the background of the new liberal arts, the cultivation of audit talents faces a series of problems, such as the relative weakness of professional teachers, curriculum structure system needs to be improved, teaching methods need to be optimized, quality assurance needs to be strengthened. Therefore, it should be guided by the concept of "ideological and political guidance, technology empowerment and demand orientation", and improve the discipline system of audit specialty, improves the curriculum system, builds the compound teaching team, innovating teaching forms and improves the quality evaluation system. On this basis, it is expected to provide reference for establishing and improving the cultivation mode of auditing talents under the "Neo-Liberal Arts".