高职税务会计课程开发的顶层设计

On Top-Level Design of Curriculum Development about "Tax Accounting" for Higher Polytechnic

《税务会计》在高职会计专业课程体系中具有重要地位。因而如何提高《税务会计》课程质量,对提高会计专业学生的岗位职业能力至关重要。文章从《税务会计》课程开发目标、遵循的基本原则、规范课程开发过程与丰富课程开发内容、对课程开发实施动态管理四个方面展开论述,为《税务会计》课程开发的实施构建了基本框架。

＂Tax Accounting＂ plays an important role in the curriculum system of Accounting Specialty for Higher Polytechnic.How to improve the quality of ＂Tax Accounting＂ course,therefore,is crucial to enhance students＇ occupation ability.This paper discussed four aspects,such as the target of curriculum development,basic principles,regulating the development process of curriculum and enriching the content of curriculum development,and dynamic management of curriculum development,and the basic framework of implementation of curriculum development is built.