本文選題：審計(jì)學(xué)本科 + 課程體系建設(shè)　； 參考：《財(cái)會(huì)月刊》2015年33期

【摘要】：審計(jì)學(xué)本科專業(yè)課程體系建設(shè)是專業(yè)人才培養(yǎng)的核心環(huán)節(jié)。本文在"大會(huì)計(jì)"概念框架之下,利用審計(jì)與會(huì)計(jì)、財(cái)務(wù)管理的協(xié)同關(guān)系,研究依托會(huì)計(jì)、財(cái)務(wù)管理等相對(duì)成熟的專業(yè)建設(shè)成果,構(gòu)建以"大會(huì)計(jì)"核心執(zhí)業(yè)能力培養(yǎng)為導(dǎo)向的審計(jì)學(xué)本科專業(yè)課程體系。本文界定了"大會(huì)計(jì)"核心執(zhí)業(yè)能力,分析了核心執(zhí)業(yè)能力的構(gòu)成要素與項(xiàng)目,并明確與課程開設(shè)的對(duì)應(yīng)關(guān)系,進(jìn)而確定審計(jì)學(xué)本科專業(yè)課程體系建設(shè)中的具體問題及應(yīng)對(duì)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.
【作者單位】： 山東青年政治學(xué)院商學(xué)院;
【基金】：山東省社會(huì)科學(xué)規(guī)劃研究項(xiàng)目“政府會(huì)計(jì)概念框架下的事業(yè)單位新內(nèi)控制度建設(shè)研究”(項(xiàng)目編號(hào):13CGLJ03) 山東省教育科學(xué)“十二五”規(guī)劃課題“‘大會(huì)計(jì)’執(zhí)業(yè)能力培養(yǎng)的審計(jì)學(xué)本科專業(yè)課程體系建設(shè)研究”(項(xiàng)目編號(hào):2013GG138)
【分類號(hào)】：F239-4;G642

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本文編號(hào)：1773180