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面对当前的经济形势,在讲授《财政与税务基础》这门课程时,应紧密结合目前我国财政与税务所面临的严峻局面,加强课程教学改革,深入思考我国的财政与税务政策。本文主要运用文献资料法、逻辑推理法以及笔者多年教学经验,针对新形势下如何进行财政与税务基础课程改革进行论述,希望能进一步提高该门课程的教学质量。
Faced with the current economic situation, when teaching the course “Fundamentals of Finance and Taxation,” we should closely integrate the current grim situation of finance and taxation in our country, intensify the reform in curriculum teaching and think deeply about our fiscal and taxation policies. This paper mainly uses the method of literature and information, logical reasoning and years of teaching experience of the author, and discusses how to carry out the reform of basic courses of finance and taxation in the new situation, hoping to further improve the teaching quality of the course.