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["2024级本科指导性实践教学环节计划进程表"]
["专业:审计学专业"]
["编号","实践环节名称","实践周数",null,"实践学分",null,"实践形式",null,"各学年学分安排"]
[{"$nulls":6},"集中","分散","一","二","三","四"]
["24A000001","军事训练",2,null,2,null,"√",null,2]
["24A000016","学术拓展","/",null,1,null,null,"√","√","√","√","√"]
["24A000017","劳动教育","/",null,1,null,null,"√","√","√","√","√"]
["24A000008","认识实习",4,null,2,null,null,"√",2]
["24A000003","专业实习",4,null,4,null,null,"√",null,4]
["24A000018","实习实训",4,null,4,null,null,"√",null,null,4]
["24A000015","毕业实习",10,null,5,{"$nulls":6},5]
["24A000019","毕业论文",7,null,7,{"$nulls":6},7,null,null," "]
["合  计 ",{"$nulls":3},26]
["备注：1.“学术拓展”课程指由学校科研处、教务处及各二级学院组织开设的各类课外学术讲座。各本科专业学生在毕业前须修读1学分的\"学术拓展\"课。\n      2.认识实习环节：通过建立相对稳定的实习基地，鼓励学生参与会计、审计实务，感知会计核算的基本流程和审计的现场。\n      3.专业实习和实习实训环节：在财务共享和大数据审计背景下，充分利用模拟实训软件让学生感知会计和审计实务。也开设了《大数据审计》、《计算机审计业务实训》等课程。  \n      4.毕业实习环节：强调毕业实习单位与论文写作的相关性。审计专业毕业论文一般为案例研究，通过毕业实习，搜集案例数据，并通过的论文的写作对案例单位的审计实务提出改进建议，从而提高学生创新能力和应用能力。\n"]