论文部分内容阅读
《审计实务》课程作为高职院校会计与审计专业的核心课程,不仅要求学生要有扎实的审计理论知识基础,同时还要拥有独立的职业道德操守、较强的实务操作能力、判断分析与应变问题的能力。该课程理论内容多,实践要求抽象,教学难度大。如何实现“教、学、做”一体化,如何切实实现高职院校培养具有审计应用技能人才的培养目标成为困扰审计类课程教学的难题。目前,我校正在进行《审计实务》课程的建设,对此,我们作了初步的探索研究,提出了优化该课程教学质量与效果的实施构想。
As a core course of accounting and auditing major in higher vocational colleges, “Auditing Practice” course not only requires students to have a solid knowledge base of audit theory, but also has an independent professional ethics, strong practical ability, judgment and analysis Ability to respond to problems. The theory of the course content, practice requires abstract, teaching difficult. How to Realize the Integration of “Teaching, Learning and Doing”, How to Realize the Cultivation Target of Auditing Applied Skills Talents in Higher Vocational Colleges Becomes the Problem Bothering the Teaching of Audit Courses. At present, our school is carrying out the course of “audit practice”. To this end, we made a preliminary exploration and study and put forward the idea of optimizing the teaching quality and effectiveness of the course.