大数据背景下的企业纳税会计实务课程思政建设研究  

Research on the Ideological and Political Construction of Corporate Tax Accounting Practice Courses under the Background of Big Data

作　　者：刘倩文[1] Liu Qianwen(Tianjin Electronic Information College,Tianjin 300350)

机构地区：[1]天津电子信息职业技术学院,天津300350

出　　处：《天津职业院校联合学报》2022年第7期44-48,共5页Journal of Tianjin Vocational Institutes

基　　金：天津市高等职业技术教育研究会2021年度立项课题“高职院校课程思政实践研究——以《企业纳税会计实务》课程为例”(课题编号:2021-3065)。

摘　　要：随着大数据、云计算、物联网的综合发展,在课程思政教学改革的时代背景下,传统的会计专业转型为大数据与会计专业,这势必要建立全新的教学资源体系。本文以企业纳税会计实务课程为例,以课程思政建设现有的问题为切入点,尝试将大数据背景、课程思政和纳税实务课程三者有机地结合起来,探索构建大数据背景下企业纳税会计实务课程思政资源建设,分别从专业教师资源建设、专业教材资源建设和实践资源建设三个维度进行分析,建立新型的课程资源建设模型,并给出具体的建设思路。Under the background of ideological and political teaching reform,with the comprehensive development of big data,cloud computing and the Internet of things,that traditional accounting major has been transformed into big data and accounting major urges colleges and universities to establish a new system of teaching resources.In this paper,the enterprise tax accounting practice course is taken as an example,and the existing problems in the ideological and political construction of the course are taken as the starting point,trying to organically combine the background of big data,ideological and political curriculum and tax practice course,and explore the construction of ideological and political resources of the enterprise tax accounting practice course under the background of big data.This paper analyzes the construction of professional teacher resources,professional teaching materials resources and practical resources from three dimensions,establishes a new model of curriculum resources construction,and gives specific construction ideas.

关 键 词：课程思政 企业纳税会计实务 大数据与会计 

分 类 号：G642.0[文化科学—高等教育学]