基于 OBE 理念的审计专业“专创融合”课程改革探索

摘要：随着时代的发展，审计专业需要根据经济社会转型发展而不断变化，民族类高校肩负着为少数民族地区培养专业人才的重任。作者以审计专业在 OBE 理念下融入“专创融合”要素，分析民族类高校审计专业教学改革的重要性与必要性，通过对

审计专业“专创融合”改革应用路径的探讨，为审计专业教学改革模式提供建议。

关键词：OBE 理念；审计专业；专创融合

中图分类号：G642.3            文献标识码：A          文章编号：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

民族类高校作为专门为少数民族地区培养专业化人才的专业阵地，在市场需求导向下，加大培养符合时代要求的审计人才已成为实践教学的重中之重[1]。（剩余4695字）