基于OBE理念的税务会计与纳税筹划混合式教学改革探析  

Exploration of Blended Teaching Reform for Tax Accounting and Tax Planning Course Based on the Concept of Outcome-based Education

作　　者：索婧 李晓红 Suo Jing;Li Xiaohong(School of Economics and Management,Inner Mongolia University of Technology,Hohhot 010051,China)

机构地区：[1]内蒙古工业大学经济管理学院,呼和浩特010051

出　　处：《办公自动化》2025年第3期38-40,89,共4页Office Informatization

基　　金：2023年内蒙古工业大学校级教改项目“税务会计与纳税筹划混合式课程教学改革示范项目”;2021年国家新文科研究与改革实践项目“西部地方高校面向区域产业需求的工商管理场景化教学模式研究与实践”,(2021140037)。

摘　　要：税务会计与纳税筹划课程是财会专业的核心课程之一,文章基于OBE理念对该课程混合式教学改革进行探讨。改革以学生学习成果为导向,重述教学目标、调整教学内容、借助线上线下混合式教学模式进行教学策略与方法实施、建立多元化考核评价体系等四大环节改进,形成课程教学质量持续改进机制,解决传统模式的痛点,加强学生能力的培养,确保教学活动与智能财税人才的实际需求紧密结合。The tax accounting and tax planning course is a core component of the accounting and finance major curriculum,and this paper explores its blended teaching reform based on the OBE(Outcome-Based Education)concept.Reform efforts are outcome-oriented,focusing on restating teaching objectives,adjusting teaching content,implementing teaching strategies and methods through blended online and offline modes,and establishing a diversified assessment and evaluation system.These four key improvements form a continuous improvement mechanism for course teaching quality,address the pain points of traditional models,enhance students'capabilities,and ensure that teaching activities closely align with the practical needs of intelligent financial and taxation talent.

关 键 词：OBE理念 税务会计与纳税筹划 混合式教学 

分 类 号：G642[文化科学—高等教育学]