廉洁教育融入审计教育的多元驱动案例教学模式  

The Multiple-Driven Case Teaching Model of Integrating Integrity Education into Auditing Education

作　　者：鲍树琛 杨隽萍[1] 覃予[1] BAO Shuchen;YANG Junping;QIN Yu(School of Economics and Management,Zhejiang Sci-Tech University,Hangzhou Zhejiang 310018,China)

机构地区：[1]浙江理工大学经济管理学院,浙江杭州310018

出　　处：《金融理论与教学》2025年第1期107-112,共6页Financial Theory and Teaching

基　　金：浙江理工大学研究生教育教学改革研究项目“廉洁教育融入《审计理论与实务》课程案例研究”(YJG-M202312);浙江理工大学校级教育教学重点项目“业财融合导向下数智财务创新型人才的‘本’‘硕’协同培养体系研究”(jgzd202310);浙江省高等教育“十四五”第二批研究生省级教学改革常规项目“思政教育引领高层次审计人才培养全过程研究”(JGCG2024176);浙江理工大学经济管理学院2024年度本科教学改革研究培育项目“思政教育融入《审计学》课程的多元驱动案例教学模式研究”(jgszjg202401)。

摘　　要：高校审计课堂是传授审计知识的场所,也是培养廉洁意识的主要阵地,其肩负着把廉洁教育融入审计教育的重要使命。研究以审计理论与实务课程为例,探讨高校如何在审计理论与实务课程案例中融入廉洁教育。通过讨论审计理论与实务课程教学存在的问题,分析审计教育与廉洁教育目标的融合,提出使用多元驱动案例教学模式将廉洁教育融入审计理论与实务课程;通过问题驱动的微案例教学、任务驱动的专题案例教学、竞赛驱动的综合案例教学等方式,使学生深入理解审计知识并引领学生的价值塑造。The auditing classroom in colleges and universities is a place to impart auditing knowledge and cultivate integrity awareness.It shoulders the important mission of integrating integrity education into the auditing education.Taking Auditing Theory and Practice as an example,this article discusses how colleges and universities integrate integrity education into the case studies of the Auditing Theory and Practice.By discussing the problems existing in the teaching of Auditing Theory and Practice,analyzing the integration of the goals of auditing education and integrity education,it is proposed to integrate integrity education into Auditing Theory and Practice by using the multiple-driven case teaching model.Through problem-driven micro-case teaching,task-driven thematic case teaching,contest-driven comprehensive case teaching,etc.,to enable students to deeply understand auditing knowledge and shape the values of students.

关 键 词：审计理论与实务 廉洁教育 案例教学 

分 类 号：G641[文化科学—高等教育学]