大数据视域下的审计专业课程建设路径  

On the Path of Course Construction in Auditing Specialty from the Perspective of Big Data

作　　者：严爱玲 江宏 甘泉[1] Yan Ailing;Jiang hong;Gan quan(Chaohu University,Hefei 238000,China;Institute of Science and Development,Chinese Academy of Sciences,Beijing 100190,China)

机构地区：[1]巢湖学院,安徽合肥238000 [2]中国科学院科技战略咨询研究院,北京100190

出　　处：《黑河学院学报》2019年第10期152-154,共3页Journal of Heihe University

基　　金：巢湖学院2017年度校级质量工程校级教研重点项目“大数据视阈下审计学课程教学改革研究”(ch17kgxm13);2017安徽省年高等学校省级质量工程项目“‘双创’背景下地方高校《VBSE跨专业综合实训》课程的开发研究与实践”(2017jyxm0431)

摘　　要：大数据时代对审计人才的培养提出了新的要求,我国高校急需对审计专业课程进行改革,构建与大数据审计相耦合的理论体系。审计专业课程与大数据审计耦合度低,应从教学模式、教学内容、课程设置到师资建设、课程考核等角度构建与大数据审计耦合的实施路径,以期高校能培养出更多适应大数据时代发展需求的大数据审计人才。In the era of big data,new requirements have been put forward for the training of auditing talents,and opportunities and challenges have been brought to the construction of auditing courses.In order to adapt to this change,all colleges and universities in our country need to urgently reform the course of auditing and build a theoretical system coupled with big data auditing.This paper analyzes the main manifestations of the low coupling degree between auditing courses and big data auditing at present,puts forward how to build the implementation paths coupled with big data audit from the perspectives of teaching mode,teaching content,curriculum setting,teaching staff construction and curriculum assessment,etc,so that more big data audit talents can be cultivated to meet the demand of big data era.

关 键 词：大数据 大数据审计 审计专业课程 耦合路径 

分 类 号：F239.45[经济管理—会计学]