关于设置审计课程实践环节的思考  

Thinking on Establishing the Practical Link of Audit Course

作　　者：王秀芝[1] 许延明[2] 

机构地区：[1]佳木斯大学教务处,黑龙江佳木斯154007 [2]佳木斯大学经济管理学院,黑龙江佳木斯154007

出　　处：《佳木斯大学社会科学学报》2002年第4期116-117,共2页Journal of Social Science of Jiamusi University

摘　　要：随着我国市场经济体系的逐步完善 ,急需有一定水平的会计审计人员 ,目前各大专院校的纯理论教学已不能满足社会对人才的需要 ,开设审计实践环节教学已势在必行。而且开展审计实践环节活动具有便于开展、方式灵活、成本低、见效快等特点。经过一段时间的尝试 。As the market economy system of China is perfected gradually, many accountants and auditors having a fairly high level are badly needed. However, the teaching of universities and colleges in exclusive theory has not met society's demands for talents at present, so offering the practical link of audit course must be enforced. Moreover, it has characteristics such as low cost, developing easily, diversified practices, becoming effective fast. Undergoing a long attempt, it proves to be half the work with double results in effect.

关 键 词：审计课程 实践环节 教学效果 

分 类 号：G642.4[文化科学—高等教育学]