摘要
在税制改革不断推进、企业会计准则多次调整的现实背景下,以涉税业务会计处理为核心内容的高校税务会计课程,面临着创新教学改革的现实需求。本文以税会差异为切入点,提出税务会计立体化教学课程改革的创新方向以及可供探索实践的教学模式。
Under the background of the continuous tax reforms and the adjustments of the accounting standards,thetax accounting course in universities which focused on the accounting of tax-related business transactions is facing therealistic demands of teaching innovation. Based on the book-tax difference,this paper puts forward the innovativedirection of the stereo-teaching reformin the course of tax accounting and the teaching modes that can be explored andpracticed.
作者
王怡璞
WANG Yi-pu(School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 100081,China)
出处
《教育教学论坛》
2018年第19期89-90,共2页
Education And Teaching Forum
基金
中央财经大学教育教学改革基金2016年度课题<税务会计立体化教学的思考:基于税会差异研究
实践教学与双语教学的视角>的研究成果
关键词
税务会计
立体化教学
税会差异
tax accounting
stereo-teaching
book-tax difference
