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"会审税"课程融合在财会类专业教学中的实施

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本文首先阐述了高校财会类专业教学中实现会计、审计和税法课程融合的必要性.接着,从销售业务流程、采购业务流程、生产业务流程和企业集团业务四个方面探讨如何进行课程融合的设计,期待能为新经济形式下高校财会类专业课程的教学改革提供有借鉴意义的参考建议.
The implementation of"accounting,audit and tax"course integration in the teaching of finance and accounting major
This paper first expounds the necessity of realizing the integration of accounting,auditing and tax law courses in the teaching of finance and accounting major in colleges and universities.Then,from the sales business process,procurement business process,production business process and enterprise group business four aspects of how to design the integration of courses,looking forward to the new economic form of college finance and accounting courses teaching reform to provide reference significance.

"accounting audit tax"fuseteaching reform

潘庚飞

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福州外语外贸学院财务与会计学院

"会审税" 融合 教学改革

2024

中国乡镇企业会计
中国乡镇企业协会

中国乡镇企业会计

影响因子:0.335
ISSN:1004-8480
年,卷(期):2024.(11)