吴先聪

摘  要：随着大数据和云计算等先进技术的出现，对审计人才的要求也越来越高，传统的教学方式培养的审计人才无法满足社会发展的需要。社会对审计人才的要求迫使高校改革审计专业的培养方案和相关课程的教学方案。本研究以《审计学原理》课程的教学为研究对象，利用问卷调查方式探讨现有教学方法和手段存在的问题以及学生学习效果，然后提出在MOOC背景下教学方式改革的方案，并构建MOOC下《审计学原理》应用型教学模式。本研究认为《审计学原理》教学应以培养学生的应用能力为导向，要求教师和学生共同参与课前、课堂和课后的教学过程，通过翻转课堂和巩固知识等环节帮助学生掌握审计学原理知识。

关键词：审计学原理;教学改革;MOOC;应用型教学模式

中图分类号：G642 文献标志码：A 文章编号：2096-000X（2019）13-0120-04

Abstract： With the emergence of advanced technologies such as big data and cloud computing， the demand for auditing talents is becoming higher and higher. The auditing talents trained by traditional teaching methods cannot meet the needs of social development. The requirement of the society for auditing talents forces universities to reform the training plan of auditing specialty and the teaching plan of related courses. This research takes the teaching of Auditing Principles as the research object， and explores the existing problems of teaching methods and means as well as students' learning effects by means of questionnaires. Then it puts forward the reform plan of teaching methods under the background of MOOC， and builds the application-oriented teaching mode of Auditing Principles. This study holds that the teaching of Principles of Auditing should be guided by cultivating students' application ability. Teachers and students are required to participate in the whole teaching process， and help students master the principles of auditing by turning over the classroom and consolidating knowledge.

Keywords： Auditing Principle; teaching reform; MOOC; application-oriented teaching mode

一、概述

我国传统“审计学”本科教育遵循行为主义理论学习模式，该模式以学生被动接受教师“满堂灌”的教学方式为主。教学过程表现为重理论学习，轻实践运用;重知识传承，轻自主探究能力培养。这使得理论与实践脱节，缺乏创新能力培养（吴秋生等，2017）。随着全球经济的发展，传统的教学模式已不能满足社会的需求，在教育界和科技界等人士的努力下，大型开放式网络课程（即Massive Open Online Courses，简称MOOC）应运而生。MOOC的课程具有工具资源多元化、课程易于使用、课程受众面广、课程参与自主性等特征。自2007年8月大卫·怀利在犹他州州立大学教授早期的大型开放式网络课程（或称为大型开放式网络课程原型）开始。……