创新创业理论研究与实践 ›› 2022, Vol. 5 ›› Issue (3): 117-119.

• 模式探索 • 上一篇    下一篇

财经类高校税收学专业实践教学设计与实施策略——以山西财经大学为例

肖春明, 高跃, 郑少华   

  1. 山西财经大学 财政与公共经济学院,山西太原 030006
  • 出版日期:2022-02-10 发布日期:2022-06-17
  • 作者简介:肖春明(1980-),男,河北张家口人,博士,讲师,研究方向:财税理论与政策。
  • 基金资助:
    山西财经大学2020年校级教学改革创新项目“‘双创’视角下财经类高校实践教学模式改革——以税收学专业为例”(2020210); 山西财经大学2019年校级教学改革创新项目“翻转讨论教学在专业课中的应用——以《税收经济学》为例”(2019209)

Practice Teaching Design and Implementation Strategy of Taxation Major in Finance and Economics Univers ities——Taking Shanxi University of Finance and Economics as an Example

XIAO Chunming, GAO Yue, ZHENG Shaohua   

  1. School of Public Finance and Economics,Shanxi University of Finance and Economics,Taiyuan Shanxi, 030006,China
  • Online:2022-02-10 Published:2022-06-17

摘要: 实践教学是高校实现创新人才培养目标的根本保证,是培养创新型、应用型、综合型高素质专门人才的重要途径,对加快建设高水平一流本科专业具有重要作用。鉴于税收学的专业性和实务性,设计科学合理的实践教学课程体系是十分必要的。该文结合山西财经大学税收学专业实践教学存在的不足,提出进行实践教学改革的设计与实施思路,即设置税收专业理论课程的实践教学环节、设置课堂仿真教学课程、做实实践基地实训教学、打造税收实践实验教学模拟平台,以建立四位一体的实践实验教学体系。

关键词: 财经类高校, 税收学专业, 实践教学设计, 实施策略

Abstract: Practical teaching is the fundamental guarantee for universities to achieve the goal of training innovative talents, and is an important way to cultivate innovative, applied and comprehensive high-quality specialized talents, and plays an important role in accelerating the construction of high-level and first-class undergraduate majors. Since the professional and practical nature of taxation science, it is very necessary to design a scientific and reasonable practical teaching curriculum system. Based on the shortcomings of tax professional practice teaching of Shanxi University of Finance and Economics, we present the design and implementation ideas of the practical teaching reform, namely, setting up the practical teaching link of the tax professional theory course,setting up the simulation teaching course,carrying out practical training and teaching of practice bases,building a tax practice experimental teaching simulation platform,to establish a four-in-one practical experimental teaching system.

Key words: Finance and economics universities, Taxation major, Practice teaching design, Implementation strategy

中图分类号: