observation on theory―practice teaching mode of of taxation practice in higher vocational colleges

1、<p>　　Observation on Theory―practice Teaching Mode of of Taxation Practice in Higher Vocational Colleges</p><p>　　Abstract. Integrated teaching mode of theory and practice not only can integrate the the

2、oretical knowledge and practical jobs， combine the theory teaching and practical teaching， but also can motivate learning interest of students and cultivate the professional skill of vocational students. Therefore， based

3、 on analyzing the advantages of integrated teaching mode of theory and practice， the paper observes the integrated teaching method of theory and practice and observes the problems. </p><p>　　Keywords： vocati

4、onal college， taxation practice， integration of theory and practice， teaching mode </p><p>　　Taxation Practice is a core course of accounting specialty in higher vocational colleges. It has great theory and

5、practice， and it is not appropriate to only learn theory or only hand on operation. Therefore， it is worthy for us to think how to effectively integrate the theory and practice to achieve the professional training object

6、ive of the course. Based on teaching practice of several years， implementing integrated teaching mode of theory and practice in Taxation Practice can achieve ideal te</p><p>　　1. Concept of Integrated Teachi

7、ng Mode of Theory and Practice and Advantages </p><p>　　1.1 Concept of integrated teaching mode of theory and practice </p><p>　　Integrated teaching mode of theory and practice is a teaching mod

8、e which integrates the theoretical knowledge and practical work post， integrates the theoretical teaching and practical teaching， combines the classroom and training room， and integrates the theoretical teaching teachers

9、 and practical guidance teachers. Integrated teaching mode of theory and practice tries breaking through the framework of traditional teaching mode in theory and practice. And the principles of teaching of theoretic</

10、p><p>　　It can stimulate the learning interest of students and give play to learning activity of students. There are two traditional teaching modes. One mode is that the teacher firstly teaches theory， and then

11、 the students make operation. The other mode is that the students firstly make operation， and then the teacher teaches theory. The teaching modes have the problems that the theoretical knowledge and practical operation i

12、s not coherent. If the teacher and students do while learning and teaching， th</p><p>　　It can effectively promote the professional literacy of students. The evident feature of higher vocational education is

13、 to train professional literacy of students. Professionalism is an important feature of vocational education. Integration of theory and practice not only can integrate abstract and boring theoretical knowledge into inter

14、esting practice scientifically and effectively， but also can verify in practice to make the students get perceptual knowledge in practice， and rises the perceptu</p><p>　　It can improve the professional lite

15、racy of teachers. In the process of integration of theory and practice， the leading status of teachers is unshakeable. It requires the teachers to have rich theoretical knowledge and skillful operating skills. Therefore，

16、 we must advance with the times， and develop teaching method and master new knowledge and new skills to meet teaching requirements and improve the teaching ability and teaching level of teachers. </p><p>　　2

17、. Observation on Teaching Method of Theory - Practice Integration of Taxation Practice </p><p>　　The most important difference between integrated teaching mode of theory and practice and traditional teaching

18、 mode is diversity of teaching modes. Integrating several teaching modes can achieve the teaching effect of integration， which really realizes integration of theory and practice. Combined with the characteristics of Taxa

19、tion Practice and teaching experience of several years， the paper summarizes the following teaching methods. 　　Theory-practice integrated situational teaching method. Ac</p><p>　　Theory-practice integrated

20、case teaching method. Integration of theory and practice requires learning theoretical knowledge in practice， which makes it important to design cases. The case not only should be the emphasis of the theoretical knowledg

21、e， but also should be the importance in practice. For example， the design of added-value tax should include important businesses relating to added-value tax. </p><p>　　Theory-practice multimedia teaching met

22、hod. Multimedia teaching method provides good teaching means for integrated teaching. It can express the teaching content to the students directly， so fully using multimedia teaching plays an important role in promoting

23、teaching effect. When the added-value tax is reported， the process of tax declaration can be played in video， which makes the students operated by simulating tax system. </p><p>　　3. Problems of Practice- Th

24、eory Integrated Teaching of Taxation Practice Course </p><p>　　Developing subjective initiative of students is the premise of implementing practice-theory integrated teaching. Generally speaking， the greater

25、 the learning initiative and subjectivity of the students is， the greater the thirst for knowledge， confidence， exploration and creativity of students is， and the better the learning effect is. The teaching of the teache

26、rs is for the learning of the students， in which the teachers are only the leadership， and the students are the subjects. In the teachin</p><p>　　High-quality professional teacher is the guarantee of impleme

27、nting integration of theory and practice. Professional teachers firstly need to change teaching concept and reform teaching mode. We must set up new teaching concept. Reforming teaching mode can increase the workload of

28、professional teachers， but we need to work for students， school and society. Secondly， the teachers should be cultivated to be double-qualified with great theory and practicality. If the teachers are not familiar with p&

29、lt;/p><p>　　Controlling teaching process and evaluating effect is the emphasis of implementing integration of theory and practice. In the integrated teaching mode of theory and practice， after the teachers arra

30、nge training task， the students need to be active， and the students are free. But the students can’t let the students alone， which affects teaching effect. The teachers should regulate classroom discipline in the beginni

31、ng， monitor the process， solve the problems of students and maintain classroom ord</p><p>　　Above all， theory-practice integrated teaching is that professional teachers use teaching mode and method and fully

32、 develop the initiative and subjectivity of students to realize the integration of theory and practice， which not only fully reflects the feature of vocational education， but also makes the students have theoretical basi

33、s and has greater operation skills. In the theory-practice integrated teaching， the teachers should promote the double quality， discover problems and solve the probl</p><p>　　References </p><p>

34、　　[1] Zhang Yuanchun， Sun Banghua， Exploration on theory-practice integrated teaching mode [J]， Education and Teaching Forum， 2012（3）：55～56. </p><p>　　[2] Li Lu， Observation on theory-practice integrated tea

35、ching mode of Basic Accounting [J]， Economic & Trade Update， 2013（01）：165～166. </p><p>　　[3] Xie Haiyang， Reflection on theory-practice integrated teaching method of programmable control technology and a

36、pplication [J]， Selective Periodical of Little Writer （Teaching exchange）， 2013（09）：249～250. </p><p>　　[4] Li Zenghui， Theory-practice integrated teaching method of accounting features [J]， China Educational