新文科背景下审计学课程思政建设与实践  

Construction and Practice of Ideological and Political Education in Auditing Course Under the Background of New Liberal Arts

作　　者：王染 黄文雅[1] WANG Ran;HUANG Wenya(School of Business,Hunan Institute of Engineering,Xiangtan 411104,China)

机构地区：[1]湖南工程学院商学院,湖南湘潭411104

出　　处：《湖南工程学院学报(社会科学版)》2025年第1期96-103,共8页Journal of Hunan Institute of Engineering(Social Science Edition)

基　　金：湖南省普通本科高校教学改革研究重点项目“数智背景下卓越审计师人才培养模式的创新研究”(202401001201);湖南省普通高等学校教学改革研究项目“地方高校新商科‘一导向二重构三协同四融通’人才培养模式的研究与实践(HNJG-2022-0959)”;湖南省普通高等学校教学改革研究重点项目“智能财务背景下‘四位一体’管理审计课程教学改革研究”(HNJG-20230953)。

摘　　要：在新文科背景下,高校审计人才培养及审计学课程改革面临着前所未有的挑战与机遇。为了适应时代需求,培养符合未来发展趋势的审计人才,必须对传统的教学模式进行深刻反思与改革。针对当前审计学课程存在的学生参与度不高、授课内容偏理论化且枯燥、评价方式单一等问题,坚持启智求真思政理念,将思政教育融入审计学教学的全过程,采用课前、课中、课后三维协同的教学模式,精选融入思政元素的教学案例,重构课程内容,形成跨学科的知识体系;建设审计学课程思政教学资源库,建立四位一体课程思政实施路径的精准诊断评价体系,有效提升审计学课程的教学质量和学生的学习动力,为各企事业单位输送数字化、智能化、智慧型、复合型拔尖审计人才。In the context of the new liberal arts,cultivating of audit talents and reform of auditing courses in colleges and universities are facing unprecedented challenges and opportunities.In order to meet the needs of the times and cultivate audit talents that are in line with future development trends,it is necessary to deeply reflect on and reform the traditional teaching mode.In response to the current low student participation,theoretical and boring teaching content,and single evaluation method in auditing courses,this paper adheres to the ideological and political concept of enlightening and seeking truth,integrates ideological and political education into the entire process of auditing teaching,and adopts a three-dimensional collaborative teaching mode before,during,and after class.This paper also selects teaching cases that incorporate ideological and political elements,reconstructs course content,and forms an interdisciplinary knowledge system so as to construct ideological and political teaching resources for auditing courses,establish a precise diagnostic and evaluation system for the four-in-one implementation path of ideological and political education in auditing courses for effectively improving the teaching quality of auditing courses and students’learning motivation to provide digital,intelligent,smart,and composite top-notch audit talents for enterprises and institutions.

关 键 词：智慧课堂 审计学 教学评价 课程思政 课程建设 

分 类 号：G642.0[文化科学—高等教育学]