"会审税"课程融合在财会类专业教学中的实施
The implementation of"accounting,audit and tax"course integration in the teaching of finance and accounting major
潘庚飞1
作者信息
摘要
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.
Abstract
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.
关键词
"会审税"/融合/教学改革Key words
"accounting audit tax"/fuse/teaching reform引用本文复制引用
出版年
2024
NETL
NSTL
万方数据