高职院校纳税实务课程教学改革研究--以河南机电高等专科学校会计电算化专业为例

摘要

目前，高职院校会计电算化专业《纳税实务》课程存在教材偏重对理论知识的讲解，课程涉及知识面广，课程内容多且杂的情况，又由于课时量少产生了重理论，轻实践，教学方法单调，课程考核方式单一等问题。针对以上问题，应该对教学内容和教学方法等内容进行一些改革，改变传统教学方式下的一些弊端，将企业对税务会计或报税岗位的职业能力要求融入纳税实务课程的教学中，以进一步提高教学效果。%Currently ,there are situation of emphasis theory ,involves broad scope and content com‐plex at Tax practice course in accounting profession of Higher Vocational Colleges ,and the less class hour produced the problems of heavy theory ,light practice ,monotonous teaching methods ,a single course examination way .In order to solve above‐mentioned problems ,it should be?reformed the tradi‐tional teaching contents and methods ,and put the enterprise of tax accounting professional capacity re‐quirements into tax practice teaching ,to improve the teaching effect .