CDIO理念下融入思政元素的大数据审计课程教学研究
Research on the Teaching of Big Data Audit Integrating Ideological and Political Elements under the CDIO Concept
渠帅 1张晓莉1
作者信息
- 1. 哈尔滨金融学院 黑龙江·哈尔滨 150036
- 折叠
摘要
大数据时代,市场、行业和企业的数据量暴涨,数据已经成为新的重要生产要素之一,审计的对象也越来越大数据化,使得审计人员不得不具备运用大数据技术进行审计风险分析以及利用大数据原理做出审计决策的职业素养.同时,网络信息的复杂性和多元化,在一定程度上影响了年轻人的思想和观念.因此,培养掌握前沿科技,兼具大数据和审计学双重知识结构,具有道德情操、家国情怀,能够明辨是非对错的高素质复合型人才,成为审计人才教育的新议题[1].该文尝试在大数据审计课程教学中运用CDIO理念,融入思政元素,构建以学生为中心、以案例为载体、以目标为导向的教学模式.
Abstract
In the era of big data,the amount of data in markets,industries and enterprises has skyrocketed.Data has become one of the new important production factors,and the objects of audit are becoming more and more big data-oriented.In this context,auditors must have the professional quality to use big data technology to conduct audit risk analysis and use big data principles to make audit decisions.At the same time,the complexity and di-versity of online information have affected young people's thoughts and concepts to a certain extent.Therefore,cultivating high-quality interdisciplinary talents who master cutting-edge technology,have dual knowledge struc-tures of big data and auditing as well as good moral characters,love the country,and can distinguish right from wrong has become a new topic in the education of audit talents.This paper attempts to apply the CDIO concept in the teaching of Big Data Audit,integrate ideological and political elements,and build a student-centered,case-based,and goal-oriented teaching model.
关键词
CDIO理念/课程思政/大数据审计课程Key words
CDIO concept/ideological and political education in specialized courses/the Big Data Audit course引用本文复制引用
基金项目
黑龙江省教育科学规划重点课题(十四五)(2022)(GJB1422429)
哈尔滨金融学院课程思政建设项目(2020)(2020E004)
高等教育教学改革一般研究项目(2022)(SJGY20220632)
出版年
2024
NETL
NSTL
万方数据