“翻转式”微课在税收实验教学中的创新应用

"Flip" Innovative Applications of Micro Course in Experiment Teaching of Tax

新兴教学资源"微课"和新兴教学模式"翻转课堂"在国外已经取得了较好的教学效果,国内正在积极借鉴并广泛应用。本文尝试将"翻转课堂"和"微课"教学模式创新融入税收实验教学,提出细化"讲解类"、"实践类"、"模拟类"微课程视频库,学生课下观看"讲解类"和"实践类"微课程,课上制作"模拟类"微课程,充分实现翻转课堂效果,也期冀为实验教学改革提供有益参考。

Emerging teaching resources"Micro-Lessons"and"Flipped Classroom"in the new teaching mode hasachieved good teaching effect in foreign countries.This article attempts to integrate both"Flipped Classroom"and"Micro-Lessons"teaching mode into the tax experiment teaching,raising the following Innovative ideas:breaking down theMicro Course Video Library as"Interpretation","practice"and"analog"three types,and students watching the"explanation"and"practice"videos on class and watching"analog"videos off class,to make the full realization of the flippedclassroomeffect.We also hope these ideas could provide a useful reference to the practice teaching reform.