高职院校《税务会计》课程教学改革的思考

Reflections on Teaching Reform of Tax Accounting Course in Vocational Colleges

随着国家税收法律制度的不断完善,企业对复合型税务会计人才的需求也越来越迫切,在高职院校开设《税务会计》课程也更必要。当前高职院校《税务会计》课程教学的问题主要有:教材内容较为滞后,教学方式较为单一,信息化程度不高,课程实践教学环节较为薄弱。加强本课程教学改革,需采取如下措施:及时更新课程教学内容,推进教学方式的多元化,加强信息化技术在教学过程中的应用,加强实践教学环节建设。

With continuous improvement of national tax law system, enterprises＂ needs for compound tax accounting talents become increasingly urgent. It is of necessity for vocational colleges to offer Tax Ac- counting Course, which is now confronted with hysteretie contents of teaching materials, relatively monotonous teaching methods and low information level. To step up reform of Tax Accounting Course, we need to timely update the teaching contents, promote the diversification of teaching methods, enhance ap- plication of information technology to teaching process and step up construction of practice teaching.