新环境下税务会计课程教学的重新审视

随着新会计准则和新所得税法的相继颁布实施,税务会计的内涵及教学方法面临着新的挑战,也为税务会计独立成科奠定了基础.通过分析新的财务税收环境对税务会计提出的要求,揭示税务会计教学应突出学生主体,突出教学重点和难点,改革教学方法和教学手段,着力培养应用型人才,适应新形势对税务会计人才培养的迫切要求.

Re-Examining Tax Accounting Teaching Under the New Environment

With the promulgation and implementation of the new accounting standards and the new income tax law,the meaning of tax accounting and teaching methods are faced with new challenges,so a separate subject of tax accounting has been laid.According to the analysis of the new financial and taxes environment,the authors reveals that the tax accounting teaching should highlight dominant position of the students and the focus and difficulty of teaching,reform the teaching methods and means,cultivate applied talents...