新文科建设背景下课程思政有机融入审计课程的实现进路

Under the Background of New Liberal Arts Construction,the Logical Mechanism and Realization Paths of the Curriculum Ideological and Political Construction Organically Integrating in the Audit Courses

新文科建设背景下,课程思政有机融入审计课程具有突破学科壁垒、实现交叉融合,注重价值塑造、培养职业道德,顺应时代发展、回应科技文明,树立文化自信、构建中国话语体系等逻辑机理。在三者之间融合互动的逻辑机理基础上,对思政教育有机融入审计课程的教学模式进行再设计,提出注重教学方法的多元化、教学形式的创新性、健全“教学-科研”的互促性等实现路径,以实现培养新时代审计人才的目标,进一步开创高校审计课程建设新气象和审计高质量发展的新格局。

Under the background of the construction of new liberal arts,the organic integration of the ideological and political courses into the audit courses has the logical mechanisms of breaking through disciplinary barriers,realizing cross-integration,paying attention to value shaping,cultivating professional ethics,conforming to the development of the times,responding to the scientific and technological civilization,establishing cultural confidence and building the Chinese discourse system.Based on the logic mechanisms of the three items merging and interacting with each other,this article redesigns the teaching mode of ideological and political education into audit courses,puts forward the implementation path of focusing on the diversification of teaching methods,paying attention to the innovation of teaching forms and improving the mutual promotion of"teaching-scientific research"to achieve the goal of cultivating audit talents in the new era and further create a new atmosphere of university audit curriculum construction and a new pattern of high-quality audit development.