新商科背景下应用型本科院校税法一流课程建设与实践研究

Research on the Construction and Practice of First-class Curriculum of Tax Law in Application-Oriented Undergraduate Universities under the Background of New Business Studies

税法作为一门重要的商科课程,在应用型本科院校的建设中具有重要的地位和作用,为社会培养税法专业人才提供了重要的人才支撑。然而,随着数智技术的快速发展以及数字经济的蓬勃兴起,企业亟需具备数字化分析处理能力以及知识技能跨界的复合型税法专业人才,但传统的税法课程已无法与新技术、新商业要求相对接。因此,试在分析和总结了高校税法课程建设中存在问题的基础上,从课程教学理念、教学内容、教学方法、教学团队等方面探索和实施新商科背景下应用型本科高校税法课程建设,对复合型、交叉融合型化的税法专门人才培养具有重要的现实意义。

As an important business course,Tax Law plays an important status and role in the construction of application-oriented undergraduate colleges and universities,and provides important talent support for society to cultivate tax law professionals.However,with the rapid development of digital intelligence technology and the booming of digital economy,enterprises are in urgent need of composite tax law professionals with digital analysis and processing capabilities as well as cross-boundary knowledge and skills,but the traditional Tax Law course is no longer able to connect with the new technology and new business requirements.Therefore,this paper analyzes and summarizes the problems existing in the construction of Tax Law course in colleges and universities,and explores and implements the construction of Tax Law course in colleges and universities of application-oriented undergraduate education under the background of new business studies from the aspects of course teaching concepts,teaching contents,teaching methods,teaching team,etc.,which is of great practical significance for the cultivation of composite,cross-fertilizing tax law professionals.