论文部分内容阅读
“税法”是一门涉及法理学、会计学和财政学等多方面学科知识的综合性应用学科,目前众多院校的法学专业、经济管理类和金融国贸等专业都开设了该课程。由于各个专业学生的培养目标不同,在教材的选用、教学时间的安排、教学内容和教学方法的选择上都存在一定的差别。本文从会计学专业“税法”课开设的目的入手,分析了我国会计学专业“税法”教学中存在的现实问题,并提出了针对会计学专业“税法”课教学的改革思路。
“Tax Law ” is a comprehensive applied disciplines involving many aspects of jurisprudence, accounting and finance and other disciplines. At present, many jurisdictions such as law major, economics and management and finance, international trade and other professionals have opened the course. Due to the different training objectives of students, there are some differences in the selection of teaching materials, teaching time, teaching content and teaching methods. This article starts with the purpose of setting up Accounting Law “tax law ” course, analyzes the real problems existing in the teaching of taxation ’s law of accounting in our country, and puts forward the reform of the teaching of tax law Ideas.