职业转型背景下“纳税实务”课程“业财税”融合实践教学改革探究  

On the Practical Teaching Reform of the Integration of“Business,Finance and Taxation”into the Course of Tax Practice under the Background of Career Transformation

作　　者：罗佛如 苏娜[2] Luo Foru;Su Na(Department of Management Engineering,Inner Mongolia Vocational College of chemical engineering,Hohhot 010070;Department of Information Engineering,Inner Mongolia Technical College of Mechanics and Eletrics,Hohhot 010070)

机构地区：[1]内蒙古化工职业学院管理工程系,呼和浩特010070 [2]内蒙古机电职业技术学院信息工程系,呼和浩特010070

出　　处：《包头职业技术学院学报》2022年第2期77-81,共5页Journal of Baotou Vocational & Technical College

基　　金：2020年内蒙古自治区高等学校科学研究项目“职业转型背景下会计专业‘业财税’融合实践教学改革研究”(NJSY20274);2022年内蒙古自治区高等学校科学研究项目“‘1+X’证书制度试点背景下计算机应用技术专业‘三教’改革研究”(NJSY22418)阶段成果。

摘　　要：“纳税实务”是大数据与会计专业核心课程,在大数据技术背景下,课程实践教学内容转变为智能化税费计算与纳税申报、大数据税务预警与企业税务风险管理和企业税收筹划等。文章在大数据技术和会计职业转型背景下,以“业财税”视角进行课程实践教学改革,指导实践教学,期待对提高课程实践教学效果起到一定作用。Tax Practice is the core course of the major of Big Data and Accounting.Under the background of big data technology,the practical teaching content of the course is transformed into intelligent tax calculation and tax declaration,big data tax early warning,enterprise tax risk management and enterprise tax planning.Based on big data technology and accounting professional transformation,curriculum practice teaching reform will be carried out from the perspective of“business,finance and taxation”to guide practical teaching,which is expected to play a certain role in improving the effect of curriculum practice teaching.

关 键 词：业财税 实践教学 改革 大数据 

分 类 号：F81[经济管理—财政学]