独立学院会计专业课程改革微探——以税务会计专业为例

On Curriculum Reform of Accounting Specialty in Independent College: Taking Tax Accounting for Example

2008年2月3日教育部出台的《独立学院设置与管理办法》不仅使独立学院办学规范化、制度化,而且也有效地促进了独立学院逐步从"精英教育"转变为"大众教育",从培养"学术性"本科生转变为培养"应用型"人才。本文从独立院校会计专业《税务会计》课程改革着手结合独立院校的办学定位和会计专业实际情况,认真梳理《税务会计》课程改革的思路,带动该专业在教学质量、办学效益和社会影响力等方面提升。

The Setup and Management of Independent College issued on February 3, 2008 by the Ministry of Education has not only made independent college school standardized and institutionalized, but also effectively promoted the independent college gradually from ＂elite education＂ to ＂mass education＂, from cultivating ＂academic＂ undergraduate students to cultivating ＂applied＂ talents. Starting from of the curriculum reform of tax accounting in independent colleges and combined with the school-running orientation and the accounting professional practice of independent colleges, this paper clarifies the tax accounting curriculum reform idea, to lead the improvement of this specialty in teaching quality, teaching efficiency, social influence and so on.