《国家税收》课程应用情景教学法的实验研究

An Experimental Study of Applying Situational Teaching Method to the Course National Tax

税收是影响企业经营管理活动的一个非常重要的因素。会计实务中有大量涉税会计交易和事项,因此掌握一定税收基础理论和基本知识,熟悉税收法规,是会计专业人才必须具备的专业素质。为了提高学生学习税收的兴趣和教学质量,克服传统教学的低效率等问题,本文尝试在国家税收课程中引入情景教学法,并在课程教学中进行实验研究,最后利用SPSS对实验结果进行统计分析。研究结果表明,情景教学法有效提高了学生的听课效率,增加了学生的学习兴趣。

Tax is one of the important factors affecting the management activities of enterprises. There are lots tax accounting transactions and events in accounting practice. Therefore, to master certain basic theory and knowledge of tax and to be familiar with tax regulations are the essential requirements for being a qualified accounting professional. In order to promote students’ interest in learning, improve teaching quality and overcome the problems of low efficiency in traditional teaching, the author tries to introduce the situational teaching method in the course of national tax and carry on an experimental research. Finally, SPSS is used to carry on the statistical analysis of experimental results. The results show that, situational teaching method is effective in improving the students’ listening efficiency and increase the students’ interest in learning.