基于SPOC模式的“税法”课程翻转课堂实施路径——以应用型本科高校经济管理类专业为例

A Case Study of the Implementation of Flipped Classroom of the Course of “Tax Law” Based on SPOC Model

翻转课堂教学模式的兴起,为应用型本科高校经济管理类专业开展"税法"课程教学提供了机会。SPOC教学模式,能够有效解决传统教学模式中"税法"课程存在的学时不足、实务不彰等困境。在SPOC翻转课堂教学模式下,"税法"课程可以被分解为课前预习、课中讲解、课后评价三个阶段,通过基础理论到高级理论的纵向知识进阶,与财务核算到税款计算、税收申报的横向征管流程这两个逻辑序列,完成"税法"课程的翻转课堂实施路径。

The rise of flipped classroom provides an opportunity for the reform of the teaching of "Tax Law" for the applied undergraduate majors of Economics and Management. SPOC teaching model can effectively solve the problems of the lack of class hours and practices in the traditional teaching model.Under the SPOC flipped classroom,the "Tax Law" can be divided into three stages: pre-class preview,class explanation and after-class evaluation. Its flipped-classroom implementation can be completed through two logical sequences: the vertical knowledge advancement from basic theory to higherlevel theory,and the horizontal management process from financial accounting to tax calculation and declaration.