《税法》课案例教学与讲授教学的结合问题

案例教学能将理论与实践相结合,提高学生实际分析问题、解决问题的能力。对于在财会专业主干课程《税法》教学中,引入案例教学也已为许多学者论述,但是应用案例教学法,其与传统讲授教学法的关系却鲜有论述。本文正是在此背景下,从两者的异同、案例教学法的积极作用及其局限性,得出在税法教学中应以讲授为主,辅之以案例教学的结论,以及两者结合需注意的问题。

Case Teaching Combining with Lecturing Teaching in Taxation Laws

Case teaching has advantage of connecting theory and practice closely,which improves students＇ ability of analyzing and solving problems.Applying case teaching in taxation laws,one primary subject in the major of finance,has been discussed a lot,while few attentions have been paid to combining case teaching with traditional mode of lecturing teaching.By comparing the two teaching mode and pointing out the positive role and limitations of case teaching,this article comes to a conclusion that in the course teaching of taxation laws lecture-based teaching should be the main mode,and case-based teaching the supplement one.It also mentions some problems should be paid attention to in combining the two modes.