基于现代学徒制下的纳税实务课程改革与实践

The Reform and Practice of tax Practice Course Based on Modern Apprentice System

高职院校会计人才的培养要注重学生职业能力的培养,而会计又是一门实践性很强的学科,校企合作是很多高职院校所采取的发展方式。基于现有的校企合作模式,可以将现代学徒制带入纳税实务课程中,通过"企业导师、学徒,学校教师、学生"双重方式提升学生的实际操作能力。对现代学徒制在纳税实务课程中的使用进行探索与实践,同时提出在实际运用过程中存在的一些问题及相应的解决措施,以期为后续发展提供借鉴。

Accounting talent cultivation of higher vocational colleges should pay attention to the cultivation of students＇ vocational ability, and accounting is a practical subject and the university-enterprise cooperation is taken a lot of higher vocational development way.Based on existing university-enterprise cooperation pattern,this article will modern apprenticeship into tax practice course,through the ／ ＂enterprise mentor and apprentice, school teachers and students ＂double way to improve the practical ability of students.In the article to the modern apprenticeship in the use of tax practice course has carried on the exploration and practice, and put forward some problems in the process of practical application and the corresponding solution measures, strive to provide reference for subsequent development.