摘要
随着数字经济时代的发展,传统会计专业培养模式亟须改革,以便适应现代社会的需求。文章阐述了数字经济对税收征管和税收筹划带来的机遇与挑战,分析了当前高校税法课程的基本情况,从教学理念、教学方式、教学师资、教学质量等角度出发,总结出有效推进税法课程教学改革的路径,探索了数字税务人才培养模式,为高校培养新时代税务复合型人才提供了依据。
With the development of the digital economy era,the traditional accounting professional training model urgently needs to be reformed to meet the needs of modern society.The article elaborates on the opportunities and challenges brought by the digital economy to tax administration and planning,analyzes the basic situation of current tax law courses in universities,and summarizes effective paths for promoting tax law course reform from the perspectives of teaching philosophy,teaching methods,teaching staff,and teaching quality.It explores the training mode of digital tax talents and provides a basis for universities to cultivate new era tax composite talents.
作者
李晓霞
彭伊婷
许金花
LI Xiaoxia;PENG Yiting;XU Jinhua(School of Management,Guangdong University of Technology,Guangzhou,Guangdong 510520)
出处
《科教导刊》
2024年第27期130-132,共3页
The Guide Of Science & Education
基金
国家自然科学基金面上项目(72072042)
广东省2023-2024年度会计科研课题(20232-03,20237-06)
2023年广东省研究生教育创新计划项目(会计专业硕士课程教学案例库建设)
广东工业大学2024年度校级本科教学工程项目“新文科背景下数字税务复合型人才培养模式的创新与实践研究”。
关键词
新文科
数字经济
税法
数字税务复合型人才
new liberal arts
digital economy
tax law
sigital tax composite talents