新时期税务专业发展定位的思考

On the Orientation of the Development of Department of Taxation in New Period

自改革开放以来,我国高等财经类院校税务本科专业经历了一个设立、取消、再恢复的反复曲折过程。新时期开设税务专业是税收在国家经济政策中重要地位的体现、满足税收活动范围不断扩大的现实选择、满足财税学科建设的需要和为了更好地适应国际国内经济形势的变化。新时期税务本科专业人才培养的目标定位和课程体系设置应以市场为导向。通过改革教学手段、丰富教学方法、加强教师队伍建设、注重社会实践及技能训练和加强税务专业毕业生的就业指导等措施来保障税务专业人才培养目标的实现。

Since reform and opening -up, department of taxation has gone through the process of establishing, abolishing and reviving in Chinese Institutes of Finance. To meet the needs of practical selection, construction of department of taxation and the changes of international and national economic situation, the department of taxation was established in new period, which reflects the importance of taxation in national economy policies. Its personnel training and curriculum system should be oriented by market. The object of personnel training could be realized by reforming teaching manner, enriching teaching methods, strengthening the construction of teaching staff, focusing on social practice and skill training and attaching great importance to career guidance of graduates.