纳税计算与申报在线开放课程建设研究  

作　　者：黄海荣[1] 黄宇 童德元[1] 姜琴[1] 周超[1] 

机构地区：[1]重庆工贸职业技术学院,重庆408000

出　　处：《高教学刊》2022年第21期105-108,112,共5页Journal of Higher Education

基　　金：重庆市高等教育教学改革重点研究项目“高职院校精品在线课程建设研究”(202141)的阶段性研究成果。

摘　　要：随着我国现代社会经济的不断发展,市场经济的活跃使得行业企业对综合性会计职业人才的需求量不断增加,在这样的时代背景下,高职院校作为我国现行职业教育体系的重要组成部分,不仅肩负着培养专业人才、促进学生就业发展的重要使命,同时也要承担推动区域经济发展的责任,为区域经济发展提供有理想、有能力、有信念的新时代大数据与会计专业人才。在培养综合性的大数据与会计专业人才的过程中,专业课堂体系中的在线开放课程建设不可或缺。基于此,文章通过深入探究高职大数据与会计专业纳税计算与申报在线开放课程的主要建设策略,以期提升高职大数据与会计专业课程教育教学质量,为促进高职该专业学生就业、择业能力的进一步发展提供一些有价值的参考。With the continuous development of China's modern social economy,the active market economy makes the demand for comprehensive accounting professionals in the industry enterprises is increasing.Under such a background,higher vocational colleges as an important part of current system of vocational education,not only shoulder the training professional talents,the important mission to promote the development of students'employment.At the same time,it takes responsibility to promote the development of regional economy for regional economic development and cultivate accounting professionals with ideal,the ability and faith in a new era of big data.In the process of cultivating comprehensive big data and accounting professionals,the construction of online open courses in the professional classroom system is indispensable.Based on this,this paper probes construction strategy of online open course Tax Calculation and Seclaration of higher vocational big data and accounting professional in order to improve higher vocational big data and the quality of the accounting professional education teaching,promote the students'knowledge students employment,choosing a career and provide some valuable reference for the further development.

关 键 词：高职 纳税计算与申报 精品在线课程 建设研究 

分 类 号：G712[文化科学—职业技术教育学]