全球化背景下高校国际税收教学困境与改革路径  

On the Dilemma and Outlet of International Taxation Teaching in universities Under the Backgroundof Globalization

作　　者：周艳[1] 胡安娜 ZHOU Yan;HU An-na(Anhui University of Finance&Economics,Bengbu Anhui 233030,China;Postal Savings Bank of China,Hefei Anhui 230011,China)

机构地区：[1]安徽财经大学,安徽蚌埠233030 [2]中国邮政储蓄银行,安徽合肥230011

出　　处：《铜陵学院学报》2023年第1期107-111,共5页Journal of Tongling University

基　　金：安徽省高校省级质量工程项目“税收学卓越国际税收人才培养创新项目”(2020zyrc016);安徽省高校省级质量工程项目“税法课程思政示范课程”(2020szsfkc0001);安徽财经大学研究生教学创新项目“税务硕士实习实践基地”“税务硕士专业学位研究生实践教学创新”。

摘　　要：国际税收高综合性的课程特征,要求课程改革更加国际化、系统化。高应用性的课程特征,强调培养学生创造性思维,避免结果导向阻碍专业人才应用水平的提高。文章以国际税收人才需求为切入点,针对国际税收教学课程体系不完善、学生自主框架构建困难、案例教学流于形式、考核重结果等问题,建议优化课程体系,构造情境,采用案例分析与研究教学相结合的方法,实施课程全方位考核。The continuous advancement of globalization has brought a new round of challenges to the teaching of international taxation in universities.Highly comprehensive curriculum characteristic requires curriculum reform to be more international and systematic;highly applied curriculum characteristic emphasizes the cultivation of students'creative thinking and avoids result-oriented hindering the improvement of professional talents'application level.The article takes the demand for international taxation talents as the entry point,and addresses the problems of imperfect international taxation teaching curriculum system,focuses on the difficultres of constructing an independent framework for students,becomes a mere formality for the case teaching,and too much cares for the results in examine.It is recommended to optimize the curriculum system,structure the context,and adopt the method of combining case analysis and research teaching for implement all-round assessment of the curriculum.

关 键 词：国际税收 全球化 课程体系 案例研究法 

分 类 号：G420[文化科学—课程与教学论]