CAJ | 학술논문

囿于不同专业学科的设置要求，财税法课程体系因经济学与法学门类迥异导致了不同学科的财税法学生知识储备各有侧重，难以满足现代社会对具备全面知识的专业人才要求。实践中，经管类学生侧重于预算与税收会计的演算，却忽视相关财税法理念的铺垫，加剧了实践操作对法律关系定性的难度；而法学领域的财税法学生则侧重法学基础理论的培养，缺乏对经济学类基础尤其是财政预算与税务技能的培养致使财税实践技能的缺乏。针对上述诸多问题，通过教师、学生、实务部分的三方互动合作，并利用多元化的教学方法将有助于财税法教学走出困境，从而为社会培养兼具法律与财经知识的综合性专业人才。
유우불동전업학과적설치요구，재세법과정체계인경제학여법학문류형이도치료불동학과적재세법학생지식저비각유측중，난이만족현대사회대구비전면지식적전업인재요구。실천중，경관류학생측중우예산여세수회계적연산，각홀시상관재세법이념적포점，가극료실천조작대법률관계정성적난도；이법학영역적재세법학생칙측중법학기출이론적배양，결핍대경제학류기출우기시재정예산여세무기능적배양치사재세실천기능적결핍。침대상술제다문제，통과교사、학생、실무부분적삼방호동합작，병이용다원화적교학방법장유조우재세법교학주출곤경，종이위사회배양겸구법률여재경지식적종합성전업인재。
Confined to set up requirements of different professional disciplines, due to the great difference between economics and law, the tax law curriculum led to different categories of tax law in different disciplines have focused on students’ knowledge reserves. It is difficult to meet the modern society requirements which need professional talents with comprehensive knowledge. In practice, economics and management students focus on the budget and tax accounting calculation,but they ignore the theory base of relevant tax law. This has increased the difficulty of defining the nature of the legal relationship. While students in the field of finance and tax law focus on cultivation of the basic theory of law, lack of cultivation of basic economics , especially the budget and tax skills. This results in the lack of practical skills in finance and tax. To solve the above problems, it’s essential to strengthen the cooperation of teachers, students and practice part and utilize diverse teaching methods, which may be Contribute to resolve the dilemma in finance law and tax law teaching and cultivate comprehensive professional talents with legal and financial knowledge for the society.