“零岗培”税务会计实践教学的构想

《税务会计》是一门兼具理论性、实践性、与时俱进性很强的课程。随着我国税法的不断健全、完善,税法对企业和个人经济生活的影响越来越大,税务人员是中小企业急需的紧俏人才。《税务会计》是有关纳税岗位业务的专门会计,为适应经济发展需要,提高学生的实践动手能力,应从师资建设、教材建设、校内模拟实验室建设及校外实习基地建设四个方面,进行税务会计实践教学的改革。

“Zero Job Training” Practice Teaching Idea of Tax Accounting

Tax Accounting is a both theoretical and practical,advancing with a strong curriculum.With the increasing improvement and perfection of China’s tax law,the tax law exert greater economic influence on the businesses.Tax officials are the much-needed talents in the small and medium-sized enterprises.Tax Accounting is a specialized accounting course designated for tax majors.In order to meet the needs of economic development and enhance students’ practical ability,this article based upon four aspects,from the faculty construction,teaching material construction,school simulation laboratory construction and the construction of off-campus practice,proposed tax accounting practice and measures.