摘要
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。
With the promulgation and implementation-of new accounting standards and new audit criterion fn China, it puts forward higher requirements for the knowledge structure and professional judgment of the auditors. Concentrating on talents cuhivation orientation, computerized accounting orientation, the disciplinary attributes of auditing and the teaching ohjectives, 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.
出处
《北方经贸》
2012年第7期140-142,共3页
Northern Economy and Trade
基金
广东女子职业技术学院教改项目"高职院校会计电算化专业审计实务课程改革研究"
关键词
高职院校
审计学课程
改革
higher vocational colleges, auditing course, reform
