刍议本科课程“内部控制学”的教学

内部控制学是一门交叉性、实践性强的新兴学科,其教学有一定难度。目前,高校内部控制学的教学滞后于内部控制理论和实践的发展。为适应社会的需要,高校管理类专业应设置专门的内部控制学课程。内部控制学的教学内容应"与时俱进",教学实施应运用"理论+实践"相结合的模式,教学考核应采用多种考核形式,以期取得满意的教学效果。

Discussions on Teaching of Internal Control in Undergraduate Courses

Internal control is a new rising practical subject which involves many research fields.At present,the teaching of internal control in universities lags behind the development of internal control theory and practice because of the difficulty of teaching. To meet the needs of the society, management professional course system should include the course of internal control. In order to obtain desired effects, the teaching contents of internal control should keep pace with the tlmes,the implementation of teaching should use ＂theory ＋ practice＂ mode,the teaching assessment should adopt various forms.