Ideological and political practice and reform of the course "Auditing Foundation" of auditing major under the background of new liberal arts
新文科背景下审计学专业“审计学基础”课程思政实践与改革

摘要

在新文科建设与课程思政协同推进的背景下，审计学专业教育面临融合价值引领与专业素养的双重使命。《审计学基础》作为审计专业的核心课程，其教学改革需回应新时代对复合型审计人才的需求，将思政元素深度嵌入专业知识体系。当前，传统教学模式存在重技能轻德育、理论与实践脱节等问题，难以适应新文科强调的跨学科融合与价值塑造要求。本文立足民办高校教学实践，以混合式教学模式为载体，探索审计理论教学与思政教育的协同路径，通过重构教学内容、创新教学方法、整合数字化资源，着力培养学生审计职业伦理、社会责任意识及实践创新能力，为推进审计学科思政育人改革提供参考。

Abstract

Under the background of the construction of new liberal arts and the coordinated promotion of curriculum ideology and politics, auditing professional education faces the dual mission of integrating value guidance and professional quality. As the core course of audit major, the teaching reform of "Audit Fundamentals" needs to respond to the demand for composite audit talents in the new era, and deeply embed ideological and political elements into the professional knowledge system. At present, the traditional teaching mode has some problems, such as emphasizing skills over moral education, disconnection between theory and practice, and it is difficult to adapt to the interdisciplinary integration and value shaping requirements emphasized by the new liberal arts. Based on the teaching practice of private colleges and universities, this paper explores the collaborative path between audit theory teaching and ideological and political education with the hybrid teaching mode as the carrier. By restructuring teaching content, innovating teaching methods, and integrating digital resources, this paper focuses on cultivating students' audit professional ethics, social responsibility awareness and practical innovation ability, and provides references for promoting the ideological and political education reform of audit discipline.