OBE理念下以赛促教在税法课程教学中的应用  

Competition-driven teaching of tax law courses under the OBE concept

作　　者：王佳 李宝礼 张淑英 WANG Jia;LI Baoli;ZHANG Shuying

机构地区：[1]安徽科技学院财经学院,安徽蚌埠233000

出　　处：《科教文汇》2025年第5期131-134,共4页Journal of Science and Education

基　　金：安徽省教育厅教学研究一般项目“OBE理念下税法课程教学体系重构”(2022jyxm349);安徽科技学院“课程思政示范课程:税法”(Xj2023052);安徽省教育教学研究重大项目“基于OBE理念和新文科建设下会计专业实践教学体系优化研究”(2022jyxm366);安徽省教育教学研究重点项目“‘双循环’背景下国际经济与贸易专业应用型人才培养模式改革研究”(2022jyxm363)。

摘　　要：为了更好地培养税务专业人才,依据OBE理念,结合当前税法课程教学需要,将财税技能大赛引入税法课程教学,实现学生整体素质的快速提升。重构税法课程内容,引入线上线下混合教学,建立多维度的考核体系,将以赛促教应用于税法课程教学,有效解决了目前税法课程存在的问题。实践证明,以赛促教教学模式可以有效激发学生学习税法的热情,有助于税法理论的掌握和税收实践能力的培养。In order to better cultivate tax professionals,based on the OBE concept,and combined with the current needs of tax law teaching,the taxation skills competition is introduced into the teaching of tax law courses to realize the rapid improvement of the overall quality of students.By restructuring the content of tax law courses,introducing online and offline mixed teaching,and establishing a multi-dimensional assessment system,the competition-driven teaching of tax law courses is applied,which effectively solves the problems existing in the current tax law courses.It has been proved that the competition-driven teaching model can effectively stimulate students' enthusiasm for learning tax law,help them master the theory of tax law,and cultivate their practical ability of taxation.

关 键 词：OBE理念 以赛促教 税法课程 学科竞赛 

分 类 号：G642[文化科学—高等教育学]