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审计案例教学模式研究
时间:2011-02-11 浏览次数:1164次 无忧论文网
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会计硕士(MPACC)
审计教学审计教学
        21世纪是世界经济一体化、知识经济和信息技术的时代,社会经济将以超乎人们想象的速度发展,市场竞争将呈现知识、智慧和人才竞争的新趋势。另一方面,随着我国资本市场的发展,国际经济一体化的加速,审计职能不断得到强化,审计服务空间得到拓展,这使社会对审计人才素质的要求也大大提高。然而,目前传统的审计课堂教学普遍偏重对审计理论的讲授,缺乏对学生解决实际问题能力的培养,难以满足培养高素质审计人才的需要,审计教育改革也就成为教育界关注的焦点。    培养高素质审计人才,必须建立和尝试科学的课堂教学模式,寻求审计理论与实践的最佳结合方式。可以说,审计案例教学是一种有效的素质教育方式,不仅使学生牢固地掌握和理解所学的专业理论知识,还能锻炼和提高学生敏锐发现问题、综合分析问题、实际解决问题的能力。本文以高级审计人才素质要求为切入点,分析了审计学课程特点及传统审计课堂教学的弊端,指出改革传统审计课堂教学模式,深入探索审计教学规律,适应培养高素质审计人才需要的迫切性。进而,通过阐述审计学教学模式改革的思路,提出大力推广审计案例教学的必要性。并构建审计案例教学模式,使审计案例教学得以广泛应用和推广成为可能。最后,就如何应用审计案例教学模式提出建议 [英文摘要]:         21st century is an era of worldwide economic integration and it is also a time of knowledge economy and information technology. With the unimaginably fast development of the world economy, a new tendency of market competition indicated by knowledge, intelligence and human resource will come to blossom. On the one hand, following up the rapid development of the domestic market of capital and the great accelerating of the worldwide economic integration, the function of audit has been deeply emphasized and the service field of audit has been largely widened. As a result, there have been heightened requirements on auditor’s quality. On the other hand, the traditional classroom teaching of auditing focuses on theoretical input merely and lacks the cultivation of problem solving skills in practice, which can hardly meet the need of highly qualified auditor in the society. Therefore, the reform of auditing teaching has become one of the major concerns in the education field.     The cultivation of highly qualified auditor depends on a scientific classroom teaching method and the most effective combination of auditing theory and practice. It is estimated in this paper that case study method in auditing teaching is an effective model of quality education as it can not only help students understand and master the theoretical knowledge firmly but also build their skills in identifying, analyzing and solving problem in practice. This paper starts from the high requirements on auditor. It will analyses the course characteristics and the shortcomings of the traditional classroom teaching of auditing so as to indicate the urgency of reforming the traditional auditing teaching method, and necessity of seeking for the teaching principles of auditing education and meeting the need of cultivating highly qualified auditor. Through the presentation and analysis of her thoughts on the reform of auditing teaching, the author strongly recommends the application of case study method in auditing teaching. Based on the forming of model of case study in auditing teaching, the larger-scale application and promotion of case study method becomes possible. Finally, some suggestions on how to apply this case study model in auditing teaching are made.    
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