Research On The Integration Of Theory And Practice Of Auditing Practice In Higher Vocational Colleges

The aim of higher vocational education is to cultivate high-quality professional talents with good skills.However,the realization of its goal is restricted by several elements including school-enterprise cooperation,talent-training model,curriculum system,teachers,teaching method and practice condition.The missing or insufficient of some aspects will influence the realization of higher vocational education objective.Among all the elements,curriculum system is the most important factor because it is the core media for achieving the goal that cultivates professional talents for different industry and company.The practice shows that unreasonable curriculum system will give rise to training talents without satisfying social demands.Therefore,all the higher vocational schools should pay attention to constructing professional curriculum system on the basis of deep school-enterprise cooperation.Through the cooperation between schools and enterprises,it can construct professional curriculum system that embodies humanism,vocationalism and practicalness.Nowadays,in the higher vocational education,curriculum development based on the combination of theory and practice is generally accepted,emphasizing on meeting the demands of society,organizing contents based on students' competence in order to achieve organic combination of theoretical basis and practical specification.Based on literature review,deductive-inductive and systematic research method,this paper mainly studies the theoretic basis,developing process,the outcome and guaranteeing measures of curriculum development based on the integration of theory and practice.This paper is composed of four parts.The first part gives a brief introduction to the research background and significance,overseas and domestic research status,research contents and methods,and the key concepts.The second part illustrates the theoretical basis,concepts and processes of the curriculum development.The third part elaborates the orientation of the course The Auditing Practices and that of its nature.The fourth part,by interviewing students and contrasting the teaching effects, testifies the effect of the implementation of the curriculum development,which shows that it is much better than before after the application and improvement of the integration of theory and practice.Finally,the conclusion includes that comparing with traditional courses,the course reform based on the integration of theory and practice is conducive to the objectives of teaching and personnel cultivation in vocational colleges.