本论文通过对高职院校会计专业审计课程的校本资源的开发途径和方法的分析,探索校本实训资源的开发模式,应用环境和实训资源构成、相互关系,从而为深化校内实验实训建设的内涵,合理地、充分地利用校本实训资源,最大限度地方便学院根据教学计划安排实训、顶岗操作,以提高校本实训资源的利用率和使用效益。 Through the analysis of the ways and methods of school-based resources development in accounting specialty auditing courses in higher vocational colleges, this paper explores the development mode, application environment and resources of school-based training resources, so as to deepen the practical training in schools Construction content, reasonably and fully use of school-based training resources, to maximize the College according to the teaching plan to arrange training, post operations, in order to improve the utilization rate of school-based training resources and the use of efficiency.