民办高校《纳税筹划》课程教学改革探究
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摘要
纳税筹划课程是财务管理和会计专业的必修课程,它要求学生在掌握现行税收法律制度和财务会计制度的基础上,应用纳税筹划的专门方法,帮助企业达到节税的目的,从而提高企业的综合盈利能力。文章着重探讨以纳税筹划工作为主线的《纳税筹划》基于工作过程系统化的课程设计,通过每一个学习领域课程的实施,达到培养学生的专业解决问题实践能力。
Tax planning course is a compulsory cpirse for financial management and accounting major,which requires that the students applyspecial method of tax planning based on mastering current tax law system and financial and accounting systemto help enterprises achieve the purpose of saving tax,so as to improve the comprehensive profit of the enterprise.This paper mainly studies systematic course design of tax Planning based on the working process taking tax planning as the main line to cultivate the students' professional practical ability in solving problems through the implementation of every field of course.
Tax planning course is a compulsory cpirse for financial management and accounting major,which requires that the students applyspecial method of tax planning based on mastering current tax law system and financial and accounting systemto help enterprises achieve the purpose of saving tax,so as to improve the comprehensive profit of the enterprise.This paper mainly studies systematic course design of tax Planning based on the working process taking tax planning as the main line to cultivate the students' professional practical ability in solving problems through the implementation of every field of course.
引文
[1]张营周.税收筹划案例教学方法研究[J].会计之友,2010,(2):121-123.
[2]吴琦.案例教学有效性研究——以本科院校税收筹划课程为例[J].陕西教育(高教),2012,(12).
[3]谢继蕴.基于任务驱动式的纳税筹划课程的教学策略[J].现代企业教育,2011,(12).
[4]杨蕙璇,武志勇,乔金杰.案例教学在税收筹划教学中存在的问题与对策[J].科技广场,2011,(10).
[2]吴琦.案例教学有效性研究——以本科院校税收筹划课程为例[J].陕西教育(高教),2012,(12).
[3]谢继蕴.基于任务驱动式的纳税筹划课程的教学策略[J].现代企业教育,2011,(12).
[4]杨蕙璇,武志勇,乔金杰.案例教学在税收筹划教学中存在的问题与对策[J].科技广场,2011,(10).