论高职院校《税务实训会计》课程教学改革

The Curriculum Reform of Tax Accounting Training in Higher Vocational Colleges

近年来,随着我国社会经济的发展、产业结构在不断调整,税收制度也随之在改革和完善中。相应的,税务会计的教学内容也应更新和修订。但是社会对财税人才的实际需求与高职毕业生税务技能实际能力之间还是存在较大差距。为此,可从《税务实训会计》高职税务实践课程教学的现状出发,分析存在的问题,结合社会需求,从教学模式、师资建设、课程设计等方面提出改革建议,以培养能适应市场需求的技能型财税人才。

In recent years,with the development of social economy and the constant adjustment of industrial structure,the tax system is also being reformed and improved.Accordingly,the teaching content of tax accounting should also be updated and revised.However,there is still a big gap between the social demand for tax talents and the practical ability of tax skills of vocational college graduates.Therefore,the current teaching situation of Tax Accounting Training in higher vocational college is to be analyzed to reveal the existing problems,therefore suggestions are to be raised from the aspects of teaching mode,teaching staff and curriculum design to meet the social needs,so as to cultivate skilled fiscal and taxation talents.