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在财经类高校对经管专业学生的培养过程中,《税务会计》是一门十分重要的专业必修课。在实际的教学过程中,《税务会计》体现着学科交叉性与实践性的特点,对培养复合型人才也起到关键作用。伴随着我国税收与会计制度的不断发展,高校税务会计课程在实际的课程教学过程中也出现了不少问题,如课程设置不恰当、授课内容与现实脱节、课程教学缺乏实践性等。解决当前所需要的问题,需要立足客观实际,结合当前社会需要,通过税务会计课程改革,建立实践教学模式,培养出更能符合社会发展需求的复合型、应用型人才。
In the financial colleges and universities in the management of students in the process of training, “tax accounting” is a very important professional compulsory. In the actual teaching process, “tax accounting” embodies the characteristics of interdisciplinarity and practicality and plays a key role in cultivating compound talents. Along with the constant development of the taxation and accounting system in our country, there are many problems in taxation accounting course in the actual teaching process, such as improper course setting, the teaching content is out of touch with reality, the teaching of course is not practical and so on. In order to solve the current problems, we need to establish a practical teaching model based on objective reality and in accordance with current social needs through the reform of tax accounting courses so as to cultivate more complex and applied talents that better meet the needs of social development.