比较法提升实训课堂教学效果的实践探索——以高职会计专业增值税纳税申报实训项目为例  

Exploration of Improving the Teaching Effectiveness of Practical Training Classroom through Comparative Method

作　　者：许志军[1] 刘玉梅[2] 宝尔江·叶波拉提 田晓楠 王婉祺 XU Zhi-jun;LIU Yu-mei;Baoerjiang Yepolati;TIAN Xiao-nan;WANG Wan-qi(Dalian Vocational and Technical College,Dalian 116035,China;Liaoning Finance Vocational College,Shenyang 110000,China;Tacheng Vocational and Technical College,Tacheng 834700,China)

机构地区：[1]大连职业技术学院,辽宁大连116035 [2]辽宁金融职业学院,辽宁沈阳110000 [3]塔城职业技术学院,新疆塔城834700

出　　处：《辽宁高职学报》2024年第3期49-53,共5页Journal of Liaoning Higher Vocational

基　　金：2023年首批自治区产学合作协同育人项目:“大数据与会计专业智慧财务教学团队建设”;2023年首批自治区产学合作协同育人项目:“财务大数据应用实训室建设”;2023年塔城职业技术学院“蓝青工程”项目:“许志军-田晓楠”“刘玉梅-王婉祺”。

摘　　要：比较法是把内容或形式上有一定联系的事物加以比较,辨别异同或优劣,在教学过程中,“知同”可以帮助学生更好地理解和掌握事物的本质,“辨异”才能知悉差别,触类旁通。教师将比较法运用于高职会计专业纳税申报实训中,比较知识点之间的区别与联系,比较理论与实践的辩证关系,从而帮助学生更好地理解会计业务、法规条款与纳税申报的本质和规律。在提高课堂教学效果的同时,培养学生对知识的梳理能力以及学会摸索实际业务脉络的能力。The comparative method is to compare things with certain connections in content or form,and distinguish similarities and differences or advantages and disadvantages.In the teaching process,“ knowing similarities” can help students better understand and grasp the essence of things,and“distinguishing differences”can help them understand the differences and draw inferences from similar cases.Teachers apply the comparative method to the tax declaration training of accounting major in higher vocational education,and compare the differences and connections between knowledge points,and the dialectical relationship between theory and practice,so as to help students better understand the essence and laws of accounting business,regulations and tax declaration.While improving the effectiveness of classroom teaching,it also cultivates students' ability to sort out knowledge and learn to explore the actual business context.

关 键 词：比较法 实训课堂 教学效果 

分 类 号：G712[文化科学—职业技术教育学]