摘要
推进税法课程法商融合是新文科建设与税法学自身特征的内在要求,不仅要求革新税法课程教学理念,凸显问题导向、厚植家国情怀、重视学生中心地位,还要求重塑税法课程教学内容,兼顾规范分析与计算定量、重视数字背后的理论逻辑、注重教学案例的系统性。部分高校的法学专业与财会专业都开设有税法课程,但法商融合有待加强。展望未来,相关高校应优化法学专业与财会专业的培养目标,推进课程体系改革;注重“人岗匹配”,培育法商融合型课程主讲教师,搭建院际交流平台,增进税法课程教师的教学交流。
Promoting the integration of law and business in tax law courses is an inherent requirement of both the construction of new liberal arts and the characteristics of tax law.It requires reforming the teaching concept of tax law courses,highlighting the problem orientation,cultivating family and country feelings,and attaching importance to the centrality of students,but also reshaping the teaching content of tax law courses,taking into account normative analysis and calculation quantification,paying attention to the theoretical logic behind the numbers,and paying attention to the systematicness of teaching cases.Some colleges and universities offer tax law courses for law majors and accounting majors,but the integration of law and business is not ideal.Looking forward to the future,relevant colleges and universities should optimize the training objectives of the law major and the accounting major,and promote the reform of the curriculum system;pay attention to“personpost matching”,and cultivate the main lecturers of the law-business integration course;build an inter-academic exchange platform to enhance the communication and contact of tax law course teachers.
作者
冯铁拴
Feng Tieshuan(Law and Business School,Wuhan Institute of Technology,Wuhan Hubei 430205)
出处
《对外经贸》
2023年第7期68-71,共4页
FOREIGN ECONOMIC RELATIONS & TRADE
基金
武汉工程大学教学研究项目“新文科背景下税法课程法商融合教学理论与实践研究”阶段性研究成果(项目编号:X202035)。
关键词
法商融合
税法课程
法学专业
财会专业
新文科
Integration of Law and Business
Tax Law Courses
Majors in Law
Majoring in Accounting
New Liberal Arts
作者简介
冯铁拴(1992-),男,汉族,河南郑州人,法学博士,讲师,研究方向:财政税收法与经济法。
