基于“三主体、三融合、三梯次”的财税专业实践教学模式研究  

Research on the Practical Teaching Model of Finance and Taxation Major Based on"Three Subjects,Three Integrations and Three Gradients"

作　　者：宋美喆 施淑蓉 柒江艺 SONG Meizhe;SHI Shurong;QI Jiangyi(Department of Finance,Hunan University of Finance and Economics,Changsha,Hunan 410205)

机构地区：[1]湖南财政经济学院财政金融学院,湖南长沙410205

出　　处：《科教导刊》2024年第28期56-58,共3页The Guide Of Science & Education

基　　金：2023年度湖南省普通高等学校教学改革重点项目“基于三主体、三融合、三梯次的地方应用型本科财税专业实践教学模式的创新研究”(HNJG-20231371);2024年度校级教改项目“适应数智时代的‘1+3+9+5’新财经人才培养模式探索”。

摘　　要：针对目前地方应用型本科高校财税专业学生实践能力相对欠缺,实践教学单一化、形式化、趋同化等现实问题,文章凝练和设计了基于“三主体、三融合、三梯次”的财税专业实践教学模式,即围绕立德树人一条主线,校政企三主体协同,把知行融合、德技融合、专创融合纳入财税专业人才培养的顶层设计和实践教学体系的主体内容,针对学生的知识结构和能力特点,实施从基础认知实践-专业技能实训-综合毕业实习阶梯式的实践教学。进一步从体制机制、师资队伍、教学资源、评价体系等方面提出了相应的保障措施。Addressing the gap in practical sklls and the standardized,formalistic approach in practical teaching for finance and taxation students at local applied undergraduate colleges,this study devises a novel practice-oriented teaching model.Grounded in the"three entities,three integrations,three gradients"framework,the model fosters collaboration among universities,government,and industry.It integrates knowledge-practice,virtue-skill,and specialization-innovation within the curriculum design and practical teaching system.Progression through foundational cognition,professional skills,to comprehensive graduation internships characterizes the teaching approach.Additionally,this study outlines support strategies in areas such as systems,faculty,resources,and evaluation to ensure the model's efficacy.

关 键 词：财税专业 实践教学 三主体 三融合 三梯次 

分 类 号：G642[文化科学—高等教育学]