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与我国财务信息系统在本世纪末争相进入新旧交替阶段的热闹场面相比,我国的计算机审计工作显得悄无声息。原因很多,其中一个重要的人才问题一直是清晰的。在这次高校本科专业调整中,管理学科类取消了审计和CPA专业,仅合并设置会计学和财务管理两个专业,这对拓宽专业口径,开阔学生的知识面是有利的,也与财会审计类学科综合性程度高的特点相适应,然而在课程设置上目前仍存在一些问题和矛盾,有可能导致审计教育体系的严重滞后。
Compared with the lively scene in which our country’s financial information system competed to enter the new stage and the old stage at the end of this century, our country’s computer audit work appears silent. There are many reasons why one of the important talent issues has always been clear. In the undergraduate professional adjustment of this university, the discipline of management cancels the auditing and CPA major, and only merges the two majorities of accounting and financial management, which is beneficial to broaden the professional caliber and broaden the students’ knowledge, as well as to the accounting audit However, there are still some problems and contradictions in the course setting, which may lead to serious lag in audit education system.