构建开放式税收实验教学平台的思考  

A Thought of Constructing an Open-mode Platform for Experimental Taxation Teaching

作　　者：杨抚生[1] 陆新葵[1] 

机构地区：[1]南京财经大学财政与税务学院,江苏南京210003

出　　处：《南京财经大学学报》2009年第2期97-101,共5页Journal of Nanjing University of Finance and Economics

摘　　要：开放式税收实验教学平台是税收教学、科研工作的重要组成部分,是培养高素质税收专门人才的重要载体,是税收应用研究、学术交流的重要基地。本文运用现代学习理论对构建开放式税收实验教学平台的必要性、运行机制及措施等进行了探讨。Open-mode platform for experimental taxation teaching is an important component of taxation teaching and scientific research. It is still an important carrier of training highly qualified professionals of taxation. It is also an important base for applied taxation research and academic exchanges. Based on modem learning theory, this paper discusses the necessity, the operating mechanism and some measures of constructing an open-mode platform for experimental taxation teaching.

关 键 词：开放式 税收实验 运行机制 

分 类 号：G482[文化科学—教育学]