应用型本科高校高等数学教学案例设计——以年终奖纳税为例

Teaching Case Design of Advanced Mathematics in Application Oriented Universities: A Case Study of Tax on Year-end Bonus

高等数学教学不仅要教给学生数学知识,更应培养学生应用数学的意识和能力,让学生用数学的思维方式分析并解决实际问题。将年终奖纳税陷阱这个实际问题设计成一个高等数学教学案例,引导学生综合利用分段函数的单调性、连续性及间断点等相关知识,对该问题的成因进行剖析并提出一种合理的纳税改进方案。

Not only should the teaching of advanced mathematics enrich the relevant knowledge of students,but it also should cultivate their consciousness and ability of applying mathematics to analyze and solve practical problems in the way of mathematical thinking.Based on the problem of year-end bonus’tax trap,this paper designs a teaching case of advanced mathematics,in which students would be guided to analyze the cause of the problem and to put forward a reasonable tax improvement plan by applying the monotonicity,continuity and discontinuity point of piecewise function.