创新创业理论研究与实践 ›› 2025, Vol. 8 ›› Issue (2): 158-160.

• 创新方法 • 上一篇    下一篇

基于OBE理念的应用型本科税法课程教学改革研究

王莉   

  1. 西安财经大学行知学院,陕西西安 710038
  • 出版日期:2025-01-25 发布日期:2025-03-28
  • 作者简介:王莉(1974—),女,陕西宝鸡人,硕士研究生,高级会计师,研究方向:税收理论与实践。
  • 基金资助:
    2023年全国经济管理院校工业技术学研究会“基于OBE理念的应用型本科税法课程教学改革研究”(23GYJS030)

Research on Teaching Reform of the Applied Undergraduate Course Tax Law Based on the OBE Concept

WANG Li   

  1. Xingzhi College of Xi’an University of Finance and Economics, Xi’an Shaanxi, 710038, China
  • Online:2025-01-25 Published:2025-03-28

摘要: 该文开展了基于OBE(成果导向教育)理念的税法课程教学改革,针对课程存在的问题,运用先进教学理念,构建“思政教育+专业教学+社会实践”“三位一体”的课程体系,按照“确立教学目标—设计教学计划—实施教学活动—教学成果评价—反馈与改进”5个步骤,以成果为导向、以学生为中心、持续改进,形成税法课程质量提升闭环体系,促进应用型人才培养高质量发展。

关键词: OBE理念, 税法课程, 教学改革, 应用型高校, 质量提升, 成果导向

Abstract: This paper carries out teaching reform of the tax law course based on the outcomes-based education concept’ addresses existing issues within the course by employing advanced pedagogical principles to establish a tripartite curriculum framework integrating “ideological and political education, professional instruction, and social practice”. This process follows a five-step sequence: defining learning objectives, designing the instructional plan, implementing teaching activities, assessing learning outcomes, and incorporating feedback for continuous improvement. The approach is outcome-focused and student-centered, ultimately forming a closed-loop quality enhancement system for the tax law course, thereby fostering high-quality development in the education of applied talents.

Key words: OBE philosophy, Tax law course, Teaching reform, Applied higher education institutions, Quality improvement, Outcome-oriented approach

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