目标问题导向下数字化转型赋能审计学课程混合式教学改革与实践

Blended Teaching Reform and Practice for the Audit Science Course through Digital Transformation Empowerment under a Goal-Oriented Approach

摘要: 在数字化转型背景之下，新时代对高校审计人才培养提出了更高的要求，教育领域正经历着一场深刻的变革。《审计学》作为财会专业核心课程，存在理论讲授与实务实训难以实现一体化、数字化教学资源与课堂流程融合不足、考核评价体系维度单一等教学难题。本文立足应用型本科院校复合型审计人才培养定位，以“目标问题导向”教学理念为核心，充分发挥教育数字化转型的技术赋能优势，构建“双线三阶”一体化混合式教学实施体系，系统开展数字化技术驱动审计课程教学改革的实践探索，旨在培养适配数智审计行业发展、兼具专业能力与职业素养的应用型审计人才。

Abstract: Against the backdrop of digital transformation, the new era has set higher demands for the cultivation of university auditing talents, as the education sector undergoes profound changes. As a core course in the accounting and finance discipline, Auditing faces teaching challenges such as the difficulty in integrating theoretical instruction with practical training, insufficient fusion of digital teaching resources and classroom processes, and a single-dimensional assessment system. This paper, grounded in the positioning of applied undergraduate institutions for cultivating interdisciplinary auditing talents, adopts the “goal-problem-oriented” teaching philosophy as its core. Leveraging the technical empowerment advantages of educational digital transformation, it constructs a “dual-line three-stage” integrated blended teaching implementation system. Through systematic exploration of digital technology-driven auditing course teaching reforms, the study aims to cultivate applied auditing talents equipped with professional competence and professional ethics, well-suited for the development of digital and intelligent auditing industries.