启发式教学在所得税会计教学中的应用

Application of Heuristic Teaching in Income Tax Accounting

对启发式教学法的具体应用进行阐述和总结。在核算程序、资产的计税基础、负债的计税基础这些部分分别采用提问式启发、类推式启发和归纳式启发的方法,有利于培养学生自主探究的能力。可见,在所得税会计的讲授中采用启发式教学法可以取得较好的教学效果。

The article elaborates and summarizes the concrete application of heuristic method.Questioning inspiration、analogical inspiration and inductive inspiration are respectively adopted in the part of accounting procedures,tax base of assets and tax base of liabilities.It can cultivate students' self-exploration ability.Therefore,better teaching results can be achieved if heuristic teaching is adopted to teach income tax accounting.