基于SPOC的应用型本科高校“税法”课程模块化教学研究  

Research on the Modular Teaching of Tax Law in Application-oriented Undergraduate Universities Based on SPOC Flipped Classroom

作　　者：吴晓红[1] 刘建中[1] 袁宏稳 WU Xiaohong;LIU Jianzhong;YUAN Hongwen(School of Economics and Management, Hefei University, Hefei 230601, China)

机构地区：[1]合肥学院经济与管理学院,安徽合肥230601

出　　处：《皖西学院学报》2020年第4期42-46,51,共6页Journal of West Anhui University

基　　金：合肥学院教学研究重点项目(2019hfjyxm23)的阶段性成果。

摘　　要：分析了我国应用型本科高校经济管理类专业“税法”课程教学存在的问题及原因,并借助SPOC翻转课堂的管理优势,按照“税法”课程所涵摄的学科体系,分别设计了基础、核心、拓展等不同层级的功能模块。通过“理论+实务”的模块化教学,既能实现具有熟练实务水平的应用型人才的培养目标,又能满足学生不同层次的学习需求,同时为他们学习后续课程提供理论支持。This paper analyzes the problems and reasons in the teaching of the tax law course of the economic management specialty in the application-oriented undergraduate universities in China.With the management advantage of SPOC flipped classroom,according to the subject system of the tax law course,the functional modules of different levels,such as basic,core and expansion,are designed respectively.Through the modular teaching of“Theoretical+Practice”model,people can not only achieve the training goal of application-oriented talents with proficiency in practice,but also meet the learning needs of students at different levels,and provide theoretical support for them to learn follow-up courses.

关 键 词：SPOC 模块化教学 税法 培养目标 

分 类 号：D922.22[政治法律—经济法学]