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财政与税收这门课程在本科院校的财经专业都有开设,但目前很多高职院校也把它作为一门金融专业的基础课程在开设。它对于学生在以后金融专业相关课程的学习、考证以及未来的职业生涯都有非常重要的作用。由于高职院校的学生基础及培养的人才方向与本科院校都不同,这门课程在实际教学过程中出现了一些问题。本文通过阐述这些问题,并根据笔者的教学经验提出一些改革建议,以期改善高职院校的税法课程的教学效果。
Finance and taxation This course is offered in finance and economics of undergraduate colleges and universities. However, at present, many higher vocational colleges also offer it as a basic course of finance major. It is for students in the future financial professional courses related to study, research and future career has a very important role. Due to the student foundation of higher vocational colleges and the training of talents and undergraduate colleges are different, this course in the actual teaching process has some problems. This article elaborates these questions, and puts forward some reform proposals according to my teaching experience, in order to improve the teaching effect of tax law courses in higher vocational colleges.