应用型本科院校税收专业课程设计研究——以北京、上海和南京三所高校为例

On the Curriculum Design of Tax Specialty in Applied Undergraduate Universities——Taking Three Universities in Beijing, Shanghai and Nanjing for Example

税收学专业是应用型财经大学一个重要的专业,该专业是培养具有税务及管理、法律等方面的知识,具有实践能力和良好的职业道德,能够胜任税务机关、企事业单位、税务中介机构等部门的实际工作及大中专学校和研究单位的教学与研究工作的应用型专门人才。因此,税收学专业的课程设计是人才培养的基础。通过对南京财经大学、中央财经大学和上海立信会计金融学院三所高校税收专业的专业必修课、专业选修课和实践教学课的设置进行研究,为本专业课程的调整提供参考。

Tax specialty is an important specialty of applied finance and economics universities. It is to cultivate the applied talents with the knowledge of taxation and management, law and other aspects, practical ability and good professional ethics, and competent for tax authorities, enterprises and institutions, tax intermediaries as well as the teaching and research departments in colleges and research organizations. Thus, the course design of tax specialty is the base for talent cultivation. This paper studies the professional compulsory courses,professional elective courses and practical teaching courses of three universities in Nanjing University of Finance and Economics, Central University of Finance and Economics and Shanghai Lixin Accounting Institute,and provides reference for the adjustment of the course.