场景式教学与应用型本科审计教学改革

Scenario-based Teaching and Applied Undergraduate Auditing Teaching Reform

新阶段对审计人员的能力要求提出了新的挑战。但是个人能力的培养与教育教学密不可分,需要教师的引导。现有诸多研究在探讨审计教学模式的改进,提出了慕课、微课、翻转课堂等创新教学手段,并对传统审计教学方式提出改进意见,以提高审计教学效果。不过,学生依然存在知识点学过就忘、无法消化的问题。因此,提出要在审计教学中创造性地应用场景式教学方法,结合不同场景中的实践经验,学习和巩固学科知识点,学会与人沟通、自我学习,将书本知识应用于具体实践中。

The new phase presents new challenges to the competence requirements of auditors.However,the cultivation of individual ability is inseparable from education and teaching,which needs the guidance of teachers.Many existing studies have explored the improvement of auditing teaching mode,proposed the integration of innovative teaching methods such as MOOCs,micro-lectures,flipped classrooms,etc.,and put forward suggestions for the improvement of the traditional auditing teaching methods to improve the effect of auditing teaching.However,there are still some problems for students.For example,some knowledge points are difficult for them to remember,and some knowledge are too difficult for them to understand.Therefore,it is proposed to creatively apply scenario-based teaching methods in auditing teaching,to learn and consolidate the subject knowledge points by combining the practical experience in different scenarios,to learn to communicate with other people,and to learn from by self-study,so as to apply the knowledge into concrete practice.