新形势下高职税务会计的教学改革浅析

• 作 者: 徐智凤
• 机 构: 嘉兴南洋职业技术学院,
• 出 处: 读天下
• 发表日期: 2016年23期
• 关键词: 税务会计 教学改革 税制改革 实践应用能力 教学方法 进项税额 税收制度改革 教学任务 教学内容 增值税专用发票

随着现代企业信息化发展和国家税制改革的需要,高职院校培养的会计人才既需要熟悉会计专业理论知识,又有涉税业务处理的实践能力。因此高职院校的《税务会计》课程有必要从整合教学内容、改革教学方法、加快信息化建设等方面入手进行改革,增强学生实践应用能力。

With the development of modern enterprise information and the need of national tax reform, the accounting talents trained by higher vocational colleges not only need to be familiar with the theoretical knowledge of accounting profession, but also have the practical ability of tax-related business processing. Therefore, it is necessary for the tax accounting course in higher vocational colleges to reform from the aspects of integrating the teaching contents, reforming the teaching methods and speeding up the construction of informatization so as to enhance students’ practical ability of application.