摘要
社会对审计人才需求量较大,而审计专业毕业生缺乏实践能力无法胜任审计工作,形成双方需求错位。通过审计专业毕业生就业和高校培养现状实施分析,得出G省审计人才培养重理论轻实践,专业课程设置侧重于民间审计和财务报表审计,师资实践水平较弱等原因。基于此,提出改革原有课程体系,以实务审计类型为课程设置基础,对现有课程实施改革,增强实践能力培养等对策。以期解决审计毕业生就业和用人单位的需求问题。
The society has a large demand for auditing talents,and the lack of practical ability of auditing graduates is unable to be competent for auditing work,resulting in a mismatch between the needs of both parties.Through the analysis of the employment of auditing graduates and the current situation of college training,it is concluded that the training of auditing talents in G Province emphasizes theory rather than practice,the professional curriculum focuses on private auditing and financial statement auditing,and the teachers'practice level is weak.Based on this,it proposes to reform the original curriculum system,take practical audit types as the basis for curriculum setting,implement reforms to existing curriculum,and enhance practical ability training.With a view to solving the needs of audit graduates and employers.
出处
《当代会计》
2020年第14期85-87,共3页
Contemporary Accounting
基金
2020年甘肃省高等教育成果培育项目“就业导向型校企合作审计审计助理定向培养方案设计研究”(项目编号:221)
甘肃省教育科学规划课题“校企合作审计专业定向培养模式研究”(项目编号:GS[2018]GHBBK009).
关键词
审计专业
实践能力
课程设置
市场需求
Auditing Profession
Practical Ability
Course Setting
Market Demand
