摘要
审计学是一门理论性与实践性兼具的综合学科,在审计职能日益转变的背景下,审计课程的教学不应仅仅局限于传统的理论灌输和操作训练,而应主动适应变革,从提升学生反思能力的角度,为培养和造就素质精良、业务精湛的审计人员队伍贡献力量。本文结合社会捐赠资金审计教学,探讨了围绕审计安排与公开制度所开展的反思能力培养的程序与思路。
Audit is a comprehensive discipline with theory and practicality. Faced with a changing environment of audit functions,It is of important practical value for audit teaching to adapt to the reform voluntarily,to improve the reflection ability of undergraduates,and therefore to contribute to professional audit team. Based on the teaching practice in the audit of public donations,this article explores the principles and procedures of reflection ability training.
作者
张英婕
ZHANG Ying-jie(School of Management,University of Shanghai for Science and Technology,Shanghai 200093 ,Chin)
出处
《教育教学论坛》
2018年第4期69-70,共2页
Education And Teaching Forum
基金
上海高校青年教师培养资助计划项目(ZZslg16026)
上海理工大学博士启动费项目(BSQD201701)
关键词
审计
教学
社会捐赠
audit
teaching
public donations
