摘要
税法课程是高校财会专业的核心课程。现阶段,国家加大财税制度改革力度,对企业税务岗位职业能力提出了新要求。本文从剖析税法课程的自身特点入手,详细分析了目前税法课程的教学现状,指出税法课程教学与基于职业能力培养为导向的人才培养目标有偏离。高校要培养应用型人才必须以职业能力为导向,本文总结了新时期税务岗位对应的职业基础能力和职业核心能力,为税法课程教学改革提供参考。
The tax law course is the core course of university accounting specialty. At the present stage, the state has increased the reform of the fiscal and tax system and put forward new requirements for the professional ability of enterprises in tax positions. This article analyzes the characteristics of the tax law course, analyzes the current teaching situation of the tax law course in detail, and points out that there is a deviation between the teaching of tax law course and the goal of personnel training based on vocational ability training. In order to train the applied talents in colleges and universities, the vocational competence must be oriented. This paper summarizes the vocational basic competence and core competence corresponding to the tax position in the new era, and provides a reference for the teaching reform of tax law courses.
作者
孙晓辉
王伟
SUN Xiaohui;WANG Wei(Shandong Agriculture and Engineering University,Jinan Shandong 250100)
出处
《山东农业工程学院学报》
2018年第11期184-188,共5页
The Journal of Shandong Agriculture and Engineering University
基金
山东省教育科学规划"十二五"课题<高职会计专业人才培养模式创新研究>(ZC15011)
关键词
税法课程
职业能力
Tax Law Course
Vocational competence
