创新创业理论研究与实践 ›› 2023, Vol. 6 ›› Issue (19): 170-173.

• 创新方法 • 上一篇    下一篇

基于岗位能力需求的审计课程理实一体化教学改革研究

牛景, 朱平平, 赵旭漫   

  1. 西京学院,陕西西安 710123
  • 出版日期:2023-10-10 发布日期:2024-04-15
  • 作者简介:牛景(1988—),女,甘肃庆阳人,硕士研究生,讲师、注册会计师、会计师,研究方向:社会审计,电子邮箱:406752732@qq.com。
  • 基金资助:
    西京学院2021年度校级本科教学改革研究课题“CPA教改实验班审计课程理实一体化的探索与实践”(JGYB2108); 陕西省教育科学“十四五”规划2022年度课题“‘金课’建设背景下基于ADDIE的‘财务共享实训’教学改革和实践研究”

Research on the Integration of Theory and Practice Teaching Reform of Audit Courses Based on Job Capability Requirements

NIU Jing, ZHU Pingping, ZHAO Xuman   

  1. Xijing University, Xi'an Shaanxi, 710123, China
  • Online:2023-10-10 Published:2024-04-15

摘要: 该文基于会计师事务所审计岗位能力调研结果,以岗位能力需求为导向,从教学目标、教学内容、教学方法、教学评价四方面对审计课程进行理实一体化教学改革,从课前引导预习、理实一体化授课、课后拓展反思三个环节设计教学内容,并丰富审计课程教学资源、修订课程考核标准,教师既重视学生专业知识学习,又重视学生实践技能培养。通过课程教学改革,提高学生的专业综合素质,有效实现课程教学目标。

关键词: 审计岗位, 岗位能力需求, 审计课程, 理实一体化, 教学改革, 教学模式

Abstract: This paper based on the research results of audit job abilities conducted by accounting firms, guided by job ability needs, to carry out integrated teaching reform of audit courses from four aspects: teaching objectives, teaching content, teaching methods, and teaching evaluation, and design teaching content from three stages: pre-class guidance and preview, integrated teaching of theory and practice, and post-class expansion and reflection. We will also enrich audit course teaching resources and revise course assessment standards, teachers attach importance to both the learning of students'professional knowledge and the cultivation of their practical skills. Through curriculum teaching reform, we aim to improve students'comprehensive professional qualities and effectively achieve curriculum teaching objectives.

Key words: Audit position, Job capability requirements, Audit courses, Integration of theory and practice, Teaching reform, Teaching model

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