新时代背景下审计学专业思政建设的探索与实践要求  

Exploration and Practical Requirements of Ideological and Political Construction of Auditing Major Under the Background of New Era

作　　者：郭晓雨 林丽[1] 韩东歧 GUO Xiaoyu;LIN Li;HAN Dongqi(Harbin Finance University,Harbin Heilongjiang 150030,China)

机构地区：[1]哈尔滨金融学院,黑龙江哈尔滨150030

出　　处：《金融理论与教学》2024年第3期108-112,共5页Financial Theory and Teaching

基　　金：黑龙江省高等教育教学改革研究项目“专思融合、时空组合、知行耦合:审计学专业课程思政逻辑建构与实践”(SJGY20220634);黑龙江省高教学会项目“黑龙江省高校课程思政与审计学专业教育协同育人研究”(23GJYBB071)。

摘　　要：新时代新征程对审计教育提出了新的要求。审计专业人才要充分发挥其作为“经济卫士”的监督主体作用,推动国家治理体系和治理能力现代化。研究以新时代对审计人才的新定位为背景,阐述审计学专业思政建设的重要性,厘清专业思政和课程思政的逻辑关系,并围绕审计学专业特点和大学生的心理、认知发展阶段分别构建横向和纵向课程思政链,探讨审计学专业思政建设的总体要求、具体建设思路和保障机制。The new journey in the new era has put forward new requirements for the education of Auditing.Auditing professionals should give full play to their supervisory role as“economic guardians”and promote the modernization of the national governance system and governance capacity.Taking the new positioning of Auditing talents in the new era as the background,the article explains the importance of the ideological and political construction of Auditing major,clarifies the logical relationship between major ideology and politics and curriculum ideology and politics,and builds horizontal and vertical curriculum ideology and politics chains respectively around the characteristics of Auditing major and the psychological and cognitive development stages of college and university students in order to explore the general requirements of the ideological and political construction of Auditing major,the specific construction ideas and safeguard mechanisms.

关 键 词：审计学专业 专业思政 课程思政 职业素养 

分 类 号：G641[文化科学—高等教育学]