大数据时代背景下内部控制课程改革的实践探索被引量：2

Practical Exploration of Internal Control Course Reform inthe Era of Big Data

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摘要在大数据时代背景下,传统的内部控制课程存在局限性,传统课程往往侧重于理论知识的传授,缺乏与大数据技术的深度融合,导致学生难以有效运用所学知识解决实际问题。大数据时代需要能够处理和分析大量数据的内部控制人才。课程改革必须整合大数据技术,通过案例教学和实践操作相结合的方法,强化学生对数据的解读和应用能力。内部控制课程改革的方向包括构建数据驱动的内部控制决策模型、实现内部控制信息系统与大数据分析工具的深度集成、利用大数据技术优化风险评估与管理、加强内部控制的实时监控与预警机制建设。改革的核心在于将理论知识与实践操作紧密结合,通过项目式学习、案例驱动的课程模块、实践操作指导和竞赛活动等教学内容与方法的创新,内部控制课程的改革不仅是对现有教学内容和方法的更新,更是对未来教育模式的一次深刻反思和前瞻性布局。 In the era of big data,traditional internal control courses have limitations.Traditional courses often focus on the teaching of theoretical knowledge and lack deep integration with big data technology,which makes it difficult for students to effectively apply their learned knowledge to solve practical problems.The era of big data requires internal control talents who can process and analyze large amounts of data.The curriculum reform must integrate big data technology and strengthen students’ability to interpret and apply data through the combination of case teaching and practical operation.The direction of internal control course reform includes building a data-driven internal control decision-making model,achieving the deep integration of internal control information systems and big data analysis tools,utilizing big data technology to optimize risk assessment and management,and strengthening the construction of real-time monitoring and early warning mechanism of internal control.The core of the reform lies in closely integrating theoretical knowledge with practical operation.Through the innovation of teaching contents and methods such as project-based learning,case-driven course modules,practical operation guidance and competition activities,the reform of internal control course is not only an update of the existing teaching contents and methods,but also a profound reflection and forward-looking layout of the future educational model.

作者周瑜 ZHOU Yu(Nanjing Vocational Institute of Railway Technology,Nanjing 211816,China)

机构地区南京铁道职业技术学院

出处《黑龙江教师发展学院学报》 2024年第12期102-105,共4页 Journal of Heilongjiang Institute of Teacher Development

基金江苏省高校哲学社会科学研究项目“基于‘放管服’改革背景下高职院校内部控制研究和应用”阶段成果(2021SJA0739) 南京铁道职业技术学院“基于三全育人理念构建高职院校学风建设评价指标体系”阶段成果(2022SD018)。

关键词大数据内部控制课程改革方向教学内容与方法创新 big data internal control course reform direction teaching content and method innovation

分类号 G712 [文化科学—职业技术教育学]

作者简介周瑜(1981—),女,江苏连云港人,高级经济师,博士,从事经济学研究。