财税法研究生联合培养模式:分析、比较及完善  

On the Co-cultivating Model of Postgraduates of Fiscal and Tax Law:The Analysis,Comparison and Improvement

作　　者：张怡[1] 侯欢[1] Zhang Yi;Hou Huan

机构地区：[1]西南政法大学

出　　处：《法学教育研究》2018年第4期187-203,共17页Legal Education Research

基　　金：2017年度重庆市高教研究项目“’一带一路’背景下培养’法+商+税’相结合的应用型人才研究”(项目编号CQGJ17057B);2014年度西南政法大学校级研究生教育教学改革试点项目“协同创新与资源共享:税校合作背景下财税法研究生联合培养机制研究”;央地共建西南政法大学中国财税法治研究院项目

摘　　要：我国财税法治的发展需要大批高素质的应用型财税法治人才,目前我国供求显著失衡的财税法学教育显然不敷新时代财税法治的需要。财税法研究生的输出成为回应上述问题的关键,其培养模式是保障人才输出的基石。综观美国、德国及我国台湾地区部分高校财税法研究生联合培养模式与我国大陆当下财税法研究生联合培养模式的现实差别,进一步结合我国财税法人才结构性失衡的事实样态,探寻财税法研究生联合培养的基本思路与具体方案。The development of the rule of law of fiscal and tax law in China requires a large number of high-quality legal talents in this field. At present,the supply and demand of Chinese legal education of fiscal and tax law is unbalanced,which is obviously not sufficient for the rule of law in the field in the new era. The output of the legal talents of fiscal and tax law becomes the key to tackle the above problems. The improved teaching model is the cornerstone of ensuring the output of talents. Throughout the investigation of the differences of co-cultivating model of fiscal and tax law graduates in the universities among the countries(regions), such as,the United States,Germany,Taiwan region of China,and China's Mainland,the author further put forward that the necessity to settle the imbalanced situation in the legal education of fiscal and tax law in China and the improvement measures to explore the combination of co-cultivating model.

关 键 词：财税法研究生 供求结构失衡 联合培养模式 

分 类 号：D912.2-4[政治法律—民商法学] G643[政治法律—经济法学]