摘要
税务会计是一门交叉边缘学科,既包括会计学的内容,也包括税收学的部分内容,具有重要的实践地位和一定的理论意义,对我国社会经济的发展具有十分重要的作用。论文主要针对当前税务会计课程教育教学过程中存在的问题进行探究,指出以职业发展为导向的税务会计课程改革的相关对策,希望能够充分发挥实践型的税务会计教学的作用和价值,提高学生的实践能力,使得学生可以更加适应未来的工作岗位,促进学生的全面发展。
Tax accounting is a cross-cutting subject,which includes not only the content of accounting,but also some content of taxation.It has important practical status and certain theoretical significance,and plays a very important role in the development of China's social economy.This paper mainly explores the problems existing in the process of current tax accounting course teaching,points out the relevant countermeasures of the tax accounting course reform oriented by career development,hoping to give full play to the role and value of practice-based tax accounting teaching,improve students'practical ability,make students more suitable for future jobs,and promote students'all-round development.
作者
鲍东梅
BAO Dong-mei(Dalian Commercial School,Dalian 116033,China)
出处
《中小企业管理与科技》
2019年第35期62-63,共2页
Management & Technology of SME
关键词
职业发展
税务会计
课程改革
career development
tax accounting
curriculum reform
