差异化战略在教育教学领域的实施是高校课程改革的重大战略举措。基于差异化战略对本科审计教学方法进行创新,探讨如何将研究性学习模式嵌入、耦合到审计案例教学。研究性学习重在理论思维的运用,案例教学重在对实践问题的解析,两者在本科审计教学中的综合运用能够贯通审计理论与实践,弥合课堂教学目标与社会实践需求之间的期望差距,对于激发学习兴趣、提升教学质量具有显著作用。
The implement of differentiation strategy in education and teaching field is an important strategic measure of high school curriculum reform.Innovation of undergraduate audit teaching method based on the differentiation strategy and the way of inquiry learning mode implanting to audit case teaching are studied in this article.The inquiry learning focuses on theoretic thinking application and the case teaching focuses on practical problems analysis.The two methods comprehensive application in undergraduate audit teaching can contribute to the integration of audit theory with practice and the close of expectation gap between teaching goal and social demand.This plays a significant role to stimulate students study interest and promote teaching quality.