数字化转型下高校审计学课程内容体系重构研究：逻辑、挑战与对策 |
| 林远平 |
| 北海康养职业学院，广西北海，536000 |
| 摘要：本文简要梳理数字化转型对审计行业的影响及课程重构的核心逻辑，再从课程内容时效性、跨学科融合度、实践教学适配性、师资能力匹配度四个维度，深入分析重构过程中面临的挑战，最后针对性提出动态更新机制、跨学科模块整合、实践体系升级、师资数字化培育四项对策，为高校审计学课程适应数字化转型提供实践参考。 |
| 关健词：数字化转型；审计学课程；内容体系重构 |
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| Research on the reconstruction of the content system of auditing courses in universities under digital transformation: logic,
challenges, and countermeasures |
| Yuanping Lin |
| Beihai Vocational College of Wellness, Beihai，Guangxi,536000, China |
| Abstract: This article brieffy summarizes the impact of digital transformation on the auditing industry and the core logic of curriculum restructuring. From the four dimensions of course content timeliness, interdisciplinary integration, practical teaching adaptability, and teacher ability matching, it deeply analyzes the challenges faced in the restructuring process. Finally, it propos-esfour targeted countermeasures: dynamic update mechanism, interdisciplinary module integration, practical system upgrade, and teacher digital cultivation, providing practical reference for the adaptation of audit courses in universities to digital transfor-mation. |
| Keywords：digital transformation; Audit courses; Content system reconstruction |
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