摘要
OBE理念是指"清晰地聚焦和组织教育系统,使之围绕确保学生在未来生活中获得实质性成功的经验。"经济发展和社会进步对审计工作和审计人员专业胜任能力的要求越来越高,但是高校在审计人员的培养方面,由于课程设置、教材选用、教师能力等方面的原因,审计专业学生往往缺乏灵活运用理论知识的能力。文章对应用型审计人才培养方式进行深入分析,并在此基础上提出相应的改革措施,以期培养学生的实干精神,让其在今后的工作或科研过程中灵活运用所学知识解决实际问题。
The OBE concept is"clearly focusing on and organizing the education system to ensure that students gain experience in achieving substantial success in their future lives."Economic development and social progress call for high quality audit work and auditors'professional competence,but in the training of auditors in colleges and universities,due to the reasons of curriculum,textbook selection,teacher ability,etc.,auditing students often lack the ability to use theoretical knowledge flexibly.On the basis of this analysis,the corresponding reform measures are proposed to cultivate students'practical spirit so as to flexibly apply what they have learned in the future work or scientific research process to solve practical problems.
作者
张前前
ZHANG Qian-qian(Huaiyin Normal University,Huaian,Jiangsu 223001,China)
出处
《教育教学论坛》
2019年第16期205-206,共2页
Education And Teaching Forum
