高职院校会计电算化专业审计学课程改革探讨

随着我国新会计准则和新审计准则的颁布实施,对审计人员的知识结构和职业判断力提出了更高的要求。高职院校应从人才培养方向、会计电算化专业的专业定位、审计学学科的属性、审计学教学目标的定位入手,改革审计学课程的教育教学方法,加强实训教学。

A Study on the Reform of the Auditing Course for the Computerized Accounting Specialty in Higher Vocational Colleges

With the promulgation and implementation of new accounting standards and new audit criterion in China,it puts forward higher requirements for the knowledge structure and professional judgment of the auditors.Concentrating on talents cultivation orientation,computerized accounting orientation,the disciplinary attributes of auditing and the teaching objectives,the research analyzes the limitation of current auditing course teaching,proposes the reform of the educational and teaching approaches and enhances training teaching method in this field.