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《税务会计与税务筹划》是应时代发展需求而从《财务会计》中分离出来形成的一门独立课程,对培养涉税人才具有非常重要的意义。但是,目前《税务会计与税务筹划》课程教学中存在诸多问题,制约了课程重要性的发挥,亟需改革。本文探讨了《税务会计与税务筹划》课程教学模式与方法改革的内容,分析了课程改革中存在的问题,提出了解决改革中存在问题的对策,并总结了改革的预期成效。
“Tax Accounting and Tax Planning” is an independent course formed from “financial accounting” at the request of the development of the times. It is of great significance to the training of tax-related professionals. However, there are many problems in the teaching of tax accounting and tax planning at present, which restrict the exertion of the importance of the curriculum and the reform is urgently needed. This article explores the contents of the teaching model and method reform of tax accounting and tax planning, analyzes the existing problems in the curriculum reform, puts forward the countermeasures to solve the existing problems in the reform, and summarizes the expected results of the reform.