摘要
培养德才兼备的高质量会计人才是当前会计专业教育所面临的重要课题。《审计学》课程在教学实践中存在强理论弱实践、教师难教学生难学、跨学科交叉不足等问题,传统教学内容和教学模式无法满足社会对高质量审计人才的需求。为破解以上困境,本文探索PBL教学模式在《审计学》课程教学实践中的可行性,从价值塑造、知识传授和能力培养三个方面对教学内容和方法进行重构,最终实现德才兼备的高质量会计人才的培养目标。
Cultivating high-quality accounting professionals with integrated ethical and technical competencies remains a critical challenge in contemporary accounting education.In current auditing course instruction,significant limitations persist,including an overemphasis on theoretical knowledge,pedagogical challenges in content delivery and student engagement,and a lack of interdisciplinary connections.Traditional teaching approaches fail to meet societal demands for competent auditing professionals.To address these challenges,this study investigates the implementation of the Project-Based Learning(PBL)model in auditing education.Through restructuring curricular content and instructional strategies across three dimensions-values cultivation,knowledge transmission,and skill development-we propose an optimized framework to achieve the educational objective of nurturing ethically grounded and technically proficient accounting specialists.
作者
徐琳
年智英
郭盈
Xu Lin;Nian Zhiying;Guo Ying
出处
《山东高等教育》
2025年第3期55-61,91,共8页
Review of Higher Education
基金
广东省本科高校课程教研室建设项目“会计学专业审计学课程教研室”(2023301)
广东省高等教育教学研究和改革项目“基于PBL教学模式的会计专业课程思政建设的研究与实践——以《审计学》为例”(2022302)的阶段性成果。
关键词
项目式教学(PBL)
会计专业课程
审计学
教学改革
Project-Based Learning(PBL)
accounting education
auditing instruction
pedagogical reform
作者简介
徐琳,北京师范大学湾区国际商学院副教授(广东珠海519085);通讯作者:年智英,北京师范大学未来教育学院PBL教学与研究中心工程师(广东珠海519085);郭盈,广东科技学院财经学院助教(广东东莞523083)。
