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税收学专业是教育部2012版专业目录中经济类的新增专业,目前社会人才需求量很大,就业前景广阔。西部民族地区当前正处于经济高速发展时期,需要大量掌握宏观经济理论、财政税收知识和技能的税收核算、筹划及管理人才。但是,目前本科教学中的税收实务类课程由于其本身的复杂性和局限性,在理论教学与实践教学相互协调、相互补充方面仍需进行深入改革,为西部地区培养适用人才。本文以《企业涉税实务》课程为例,探讨税收实务课程改革的必要性,引入项目教学法,突出课堂项目化,构建税收实务课程的实践教学模式,以提升教学质量。
Tax specialty is a new specialty of economy class in the 2012 edition of the Ministry of Education. At present, there is a great demand for social talents and a bright future for employment. The western minority areas are currently in a period of rapid economic development and require a large number of tax accounting, planning and management personnel who have mastered macroeconomic theory, fiscal tax knowledge and skills. However, because of its own complexity and limitations, tax practice courses in undergraduate teaching still need further reform in the coordination and supplement of theoretical teaching and practical teaching, so as to train suitable talents for the western region. This paper takes the course of “tax-related practice of enterprises” as an example to discuss the necessity of reforming the course of taxation practice, introducing the project teaching method, highlighting the project of the classroom and constructing the practice teaching mode of tax practice courses so as to improve the teaching quality.