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E89043
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我國大專校院租稅教育規劃新課程內涵與架構之探討研究
A Study of Exploring a New Paradigm for Tax Education Curriculum in Taiwan Higher Education Institutions
1.賴炎卿
1.Yan-chin Lai
1.逢甲大學財稅學系
1.Department of Public Finance, Feng Chia University
001,002,003,004
1.逢甲大學財稅學系
1.Department of Public Finance, Feng Chia University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1999-08-01
A.14 計畫執行期間(訖):2000-07-31
A.16 收到日期:2001-06-20
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1.台灣地區大專院校設有商、管學院之師生
2.台灣地區五百大企業及稅捐機關距大專以上學歷之從業人員

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學校問卷:157份 企業問卷:137份


157
003,004
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C.2 聯絡日期:2001-07-09
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1.逢甲大學財稅學系
1.Department of Public Finance, Feng Chia University
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C.7 資料公開日期:2002-08-01
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008
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1.租稅
2.租稅教育
3.租稅課程
4.課程內涵
5.課程改革
1.Competencies
2.Accounting Education
3.College Program
4.Course Contents
5.Curriculum
6.Model Tax Curriculum
7.Tax Education
大 學為推行租稅教育最重要的一環,面對新環境的變遷、科技的進步等衝擊,傳統的租稅教育課程,其內容及架構均有待檢討與改進。租稅不再只是單純稅的問題而 已,它已涵蓋與稅有關的許多層面,知識的攝取面必須要寬廣;工作的分工越來越細,團隊合作與人際關係的技巧也就愈受重視;尤其在資訊科技進步的時代工作, 知道如何利用科技,顯得日益重要。 本研究參研美國租稅教育模式課程(Model Tax Curriculum), 美國會計協會(AAA)所提出從事會計專業的必備知能(AICPA Core Competency Framework)以及檢討大學租稅教育課程現況,探討建立大學租稅教課程之新內涵及架構。本研究設計問卷除了列出主要的 14 種租稅外,另包含 21 項租稅專業的技能以及 10 項通識知能等課程內涵。 問卷分為學校問卷與企業問卷。以立意取樣為取樣方法,學校問卷以有商學院的學校之教師及學生為對象;企業問卷以包含稅務、金融、會計師、以及一般民營企業 等企業人士為對象(中華徵信所之台灣五百大企業為對象,從各行業中選出排名前幾名的公司為對象)。 問卷分析結果發現:(一)租稅課程應該包含專業的課程以及通識知能的內涵;(二)企業界人士認為學校應提供以實務為導向的課程內容;(三)學校教師及學生 認為學校應提供一些比較具學理的課程內涵;(四)利用科技以提昇工作效能被認為是最重要的課程內涵;(五)租稅歷史沿革被視為最不重要的內涵。 研就建議以租稅申報實務為主軸,規劃租稅概論課程供商學院一般科系學生修習以及作為主修會計、財稅、財政系之入門課程。在這個基礎課程之上,整合國內行的 租稅課程,規劃進階的租稅專業課程,以供主修租稅的學生修習。

A new paradigm of tax education is needed to meet college students\' learning and professional needs. Facing the era of rapidly developing economies and striking advancement of technologies, tax education is no longer just a matter of taxes.Students now need to learn more than traditional programs are offering. The tax education programs throughout Taiwan\'s colleges and universities are in need of review. After referring to the Model Tax Curriculum and AICPA Core Competency Framework, created by AICPA, and reviewing the existing tax education programs in Taiwan,a questionnaire including 21 items of tax technical competencies and 10 items of personal competencies was created to collect the following person\'s opinions: (1) business college faculty and students and (2) workers of banks , companies, tax bureau and certified public accountants. The analysis of the survey found: (a)tax curriculum should include both functional technical competencies and personal competencies; (b) enterprise employees preferred an experience-based curriculum; (c) those in the educational field favored an academic-based curriculum; (d) leverage technology to develop and enhance a broad business perspective scored the most important competency; (e) while learning tax history resulted as the least of concerns among the 31 items. Based on the research,a new paradigm of course contents and curricula for college and university tax education in Taiwan was initiated. A preliminary course was created for business college students and tax major students as a introductory course. In addition, an advanced course structure was designed for tax majors.

D.16 完成檢誤日期:2002-11-06
D.17 預定釋出日期:2002-11-13
D.18 初次釋出日期:2002-11-13
D.19_1 最新版釋出日期:2002-11-13
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10.6141/TW-SRDA-E89043-1
http://efenci.srda.sinica.edu.tw/webview/index.jsp?object=http://efenci.srda.sinica.edu.tw:80/obj/fStudy/E89043
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