基于 OBE 理念的審計(jì)專業(yè)“專創(chuàng)融合”課程改革探索

摘要：隨著時(shí)代的發(fā)展，審計(jì)專業(yè)需要根據(jù)經(jīng)濟(jì)社會(huì)轉(zhuǎn)型發(fā)展而不斷變化，民族類高校肩負(fù)著為少數(shù)民族地區(qū)培養(yǎng)專業(yè)人才的重任。作者以審計(jì)專業(yè)在 OBE 理念下融入“專創(chuàng)融合”要素，分析民族類高校審計(jì)專業(yè)教學(xué)改革的重要性與必要性，通過對(duì)

審計(jì)專業(yè)“專創(chuàng)融合”改革應(yīng)用路徑的探討，為審計(jì)專業(yè)教學(xué)改革模式提供建議。

關(guān)鍵詞：OBE 理念；審計(jì)專業(yè)；專創(chuàng)融合

中圖分類號(hào)：G642.3            文獻(xiàn)標(biāo)識(shí)碼：A          文章編號(hào)：1009-3583（2024）-0149-04

Exploration of Curriculum Reform of“Integrating Specialized Education with Innovation and Entrepreneurship”for Auditing Major Based on OBE Concept

ZHANG Shi-wen

（School of Finance and Economics， Xizang Minzu University， Xianyang 712082， China）

Abstract： With the development of the times， the auditing major needs to constantly change according to the economic and social trans- formation and development. National class universities shoulder the important task of cultivating professional talents for territory of na- tionality. This article analyzes the importance and necessity of teaching reform in auditing major in national class universities by integ- rating the elements of“integrating specialized education with innovation and entrepreneurship ”under OBE concept. Through exploring the application path of“integrating specialized education with innovation and entrepreneurship ”reform in auditing major， suggestions are provided for the teaching reform model of auditing major.

keywords： OBE concept; audit major; integrating specialized education with innovation and entrepreneurship

民族類高校作為專門為少數(shù)民族地區(qū)培養(yǎng)專業(yè)化人才的專業(yè)陣地，在市場(chǎng)需求導(dǎo)向下，加大培養(yǎng)符合時(shí)代要求的審計(jì)人才已成為實(shí)踐教學(xué)的重中之重[1]。（剩余4695字）