浅谈高校“税务会计”课程的实验教学

"税务会计"实验教学具有真实性、综合性和模拟性三大特性。文章分析了该实验课程的现状,指出其存在主客体双方认识上不重视、课时量不足、硬件配套不完善及软件后期开发不够等问题,并从更新观念、明确学生为主体、重视软件开发和重视实验教学队伍的建设等几方面提出提升其教学质量的路径。

A Study on the Experimental Teaching of the Course Tax Accounting

This article analyses the current situation of the experimental course Tax Accounting, and points out the dilemma it is caught in, i.e. no importance attached to it, insufficient lecture time and imperfect hardware facilities and software development of later stage. In addition, it puts forwards the ways to promote teaching quality from the angles of updating ideas, regarding students as the main body as well as attaching importance to software development and experimental teaching team construction.