摘要
审计学课程实习基地是大学生进行审计实践的重要场所,是学生将理论知识与实践工作进行恰当融合的重要桥梁。搞好审计学课程实习基地建设,将丰富学校教学内容和改进教学手段,弥补学校教学资源不足,降低教学成本,同时,对于提高学生的专业技能、职业道德素质以及就业竞争力,具有重要的意义。
The practice base of auditing course is the important place where the college students carry out audit practicing; meanwhile, it is the useful bridge by which the students integrate theoretical knowledge and practical work properly. The paper elaborates the necessity of the construction of the practical base, and puts forward the scheme and maintenance method. The author thinks that doing the practical base construction of auditing course well is of great significance for raising students＇ professional skill, the quality of professional ethics as well as employment competitiveness.
出处
《山西财经大学学报（高等教育版）》
2006年第3期46-47,共2页
Journal of Shanxi University of Finance and Economics
关键词
审计学课程
实习基地
实践教学
auditing course
practical base
teaching practice
