“大智移云”背景下应用型本科院校税收学专业课程体系构建研究——以重庆第二师范学院为例

Applied Universities in the Context of“Big data-AI-Mobile Internet-Cloud computing”——Taking Chongqing University of Education as an Example

产业革命加速商业模式创新,经济发展重新定义商科人才需求。以“大智移云”为代表的信息技术的深入应用,推动了时代的发展和进步,也对财政税收以及涉税专业人才的培养产生了重要影响。基于此,文章分析了“大智移云”背景下应用型本科院校税收学专业课程体系构建的必要性,以重庆第二师范学院为例,剖析当前应用型本科院校税收学专业课程体系现状,并提出税收学专业课程体系构建的相关思考建议。

The industrial revolution has accelerated business model innovation and the economic development has redefined the demand for business talents.The in-depth application of information technology,represented by“Big data-AI-Mobile Internet-Cloud computing”,has pushed forward the development and progress of current era,and also has an important impact on the cultivation of financial taxation and tax-related professionals.Based on this,the article analyzes the necessity of constructing the curriculum system of taxation major in applied universities in the context of“Big data-AI-Mobile Internet-Cloud computing”,takes Chongqing University of Education as an example,analyzes the current situation of the curriculum system of taxation major in applied universities,and puts forward several suggestions on the construction of the curriculum system of taxation major.