北方经贸
北方經貿
북방경무
NORTH ECONOMY AND TRADE
2012年
7期
140-142
,共3页
高职院校%审计学课程%改革
高職院校%審計學課程%改革
고직원교%심계학과정%개혁
higher vocational colleges%auditing course%reform
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。
隨著我國新會計準則和新審計準則的頒佈實施，對審計人員的知識結構和職業判斷力提齣瞭更高的要求。高職院校應從人纔培養方嚮、會計電算化專業的專業定位、審計學學科的屬性、審計學教學目標的定位入手，改革審計學課程的教育教學方法，加彊實訓教學。
수착아국신회계준칙화신심계준칙적반포실시，대심계인원적지식결구화직업판단력제출료경고적요구。고직원교응종인재배양방향、회계전산화전업적전업정위、심계학학과적속성、심계학교학목표적정위입수，개혁심계학과정적교육교학방법，가강실훈교학。
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.
