审计学本科专业课程体系建设问题探讨——以“大会计”核心执业能力培养为目标

发布时间：2018-04-19 12:55

本文选题：审计学本科 + 课程体系建设　；参考：《财会月刊》2015年33期

【摘要】：审计学本科专业课程体系建设是专业人才培养的核心环节。本文在"大会计"概念框架之下,利用审计与会计、财务管理的协同关系,研究依托会计、财务管理等相对成熟的专业建设成果,构建以"大会计"核心执业能力培养为导向的审计学本科专业课程体系。本文界定了"大会计"核心执业能力,分析了核心执业能力的构成要素与项目,并明确与课程开设的对应关系,进而确定审计学本科专业课程体系建设中的具体问题及应对策略。
[Abstract]:The construction of the undergraduate course system of auditing is the core link of the cultivation of professional talents.Based on the concept of "big accounting", this paper makes use of the synergistic relationship between audit and accounting and financial management to study the relative mature achievements of professional construction, such as relying on accounting and financial management.To build the "big accounting" core practice ability training as the guidance of the undergraduate course system of auditing.This paper defines the core practice ability of "big accounting", analyzes the elements and items of the core practice ability, and clarifies the corresponding relationship with the curriculum.Then determine the specific problems and countermeasures in the construction of the undergraduate course system.
【作者单位】：山东青年政治学院商学院;
【基金】：山东省社会科学规划研究项目“政府会计概念框架下的事业单位新内控制度建设研究”(项目编号:13CGLJ03) 山东省教育科学“十二五”规划课题“‘大会计’执业能力培养的审计学本科专业课程体系建设研究”(项目编号:2013GG138)
【分类号】：F239-4;G642

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