职称证书视域下“课证融通”教学改革与实践——以高职大数据与会计专业税法课程为例  

Teaching Reform and Practice of“Integration of Courses and Certificates”from the Perspective of Professional Title Certificate

作　　者：徐兆巍 XU Zhao-wei(Shenyang Institute of Technology,Fushun 113122,China)

机构地区：[1]沈阳工学院,辽宁抚顺113122

出　　处：《辽宁高职学报》2025年第3期40-44,共5页Journal of Liaoning Higher Vocational

基　　金：2024年度沈阳工学院教育教学改革研究项目:“数字化改造背景下高职‘税法’课程教学改革”。

摘　　要：税法课程是高职院校大数据与会计专业的核心课程之一,也是学习者参加会计初级资格、中级资格、税务师执业资格和注册会计师考试的必考内容。面对税法教学中知识点多、各税种计算复杂且各不相同、相关政策更新迭代频繁等问题,本文结合高职大数据与会计专业学生实际,以鼓励学生考取会计初级职称证书为导向,以线上线下混合教学模式为切入点,瞄准问题推改革,结合实际抓教学,夯实成果求普及,着眼长远寻突破,确保税法课程服务于会计专业人才培养目标,着力培养懂税法、会算税、能报税、善管理的高素质技术技能人才群体。The course of tax law is one of the core courses for big data and accounting major in higher vocational colleges,and it is also a mandatory content for learners to participate in the accounting junior qualification,intermediate qualification,tax agent practice qualification,and registered accountant examination.In the face of the problems of multiple knowledge points,complex and different calculations of various tax categories,and frequent updates and iterations of relevant policies in the teaching of tax law,it is necessary to take into account the reality of higher vocational big data and accounting majors,encourage students to obtain accounting junior professional title certificate,and regard the mixed online and offline teaching mode as a breakthrough point.Through these efforts,we ensure that the course serves the goal of cultivating accounting professionals,and focuses on cultivating high-quality technical and skilled talents who understand tax laws,calculate taxes and file taxes,and are good at management.

关 键 词：高职教育 大数据与会计专业 税法课程 

分 类 号：G712[文化科学—职业技术教育学]