应用型高校审计学教学改革探讨  

Exploration into the Teaching Reform of Auditing in Applied Universities

作　　者：姚懿轩 王方 Yixuan Yao;Fang Wang(Nanfang College Guangzhou,Guangzhou,Guangdong 510000)

机构地区：[1]广州南方学院,广东广州510000

出　　处：《教育思想理论研究》2024年第7期49-51,共3页Research on Educational Thought Theory

基　　金：广州南方学院2023年校级教学质量与教学改革工程建设项目“《注册会计师(CPA)实务》课程教研室”(XJZL2315)。

摘　　要：随着全球数字化和经济转型的加速,应用型高校的审计学教学面临新的挑战和机遇。本文以当前审计行业发展趋势为背景,探讨了应用型高校审计学教学中的现状与不足。研究发现,实践教学环节、职业道德教育、课程内容、教学资源以及教学评价方式等方面是当前审计学教学的主要瓶颈。对此,本文提出了加强实践教学、校企合作、更新课程内容、丰富教学资源以及优化教学评价方式的改革建议,旨在培养具备实际操作能力、职业道德素养以及适应智能审计时代需求的高素质审计人才,以期为应用型高校审计学教育注入新的活力。With the acceleration of global digitization and economic transformation,the teaching of auditing in applied universities is facing new challenges and opportunities.This article explores the current situation and shortcomings in the teaching of auditing in applied universi-ties,based on the development trend of the auditing industry.Research has found that practical teaching,professional ethics education,cur-riculum content,teaching resources,and teaching evaluation methods are the main bottlenecks in current auditing education.This article proposes reform suggestions to strengthen practical teaching,school enterprise cooperation,update course content,enrich teaching resources,and optimize teaching evaluation methods,aiming to cultivate high-quality audit talents with practical operational abilities,pro-fessional ethics,and adaptability to the needs of the intelligent audit era,in order to inject new vitality into audit education in applied universities.

关 键 词：应用型高校 审计学 教学改革 

分 类 号：G642.0[文化科学—高等教育学]