Practical exploration of documentary evidence financing based on intelligent finance and taxation 1

Mondo Technology Updated on 2024-03-03

1. Documentary evidence financing background of the intelligent finance and taxation 1+x certificate

Documentary certificate financing is the inherent requirement of the 1+x certificate system, and the intelligent finance and taxation certificate is the first batch of 1+x certificates in the financial category, and its training goal is compound financial and taxation talents, which covers all the contents of enterprise financial accounting, cost accounting, tax calculation and declaration, cashier practice, and entrepreneurship and entrepreneurship education, which meets the needs of the industry, and is highly consistent with the teaching standards of big data and accounting majors, and is suitable for the needs of the development of big data and accounting majors.

Therefore, at the beginning of the issuance of the certificate, the college began to study the path of documentary and documentary financing, and explored a path suitable for the major of big data and accounting.

2. The documentary financing path of the intelligent finance and taxation 1+x certificate

(1) Based on reality, choose the appropriate way of financing

In the 1+x certificate, "1" is the foundation, and "x" is the supplement, strengthening and expansion of "1". The integration of documentary evidence is the essence of the 1+X certificate system, and its integration method is affected by various factors such as teaching resources, talent training programs, and the implementation of other X certificates.

Combined with the actual situation of the college and the learning situation of students, the teaching team has determined the integration method of connecting the intelligent finance and taxation 1+x certificate with the major, that is, the knowledge standards, skill standards and literacy standards of the intelligent finance and taxation 1+x certificate are organically integrated into the teaching process of professional courses, so as to realize the organic integration of curriculum standards and certificate requirements.

(2) Benchmarking analysis to determine differentiated financing methods

Compare and analyze the tasks in the certificate work field and the teaching content of the course to determine the differentiated integration methods. Referring to the requirements of the vocational skill level standard of the "intelligent finance and taxation" certificate, we deeply understand the connotation of the vocational skill requirements in the standard, and systematically compare and analyze the teaching standards of higher vocational big data and accounting majors and the existing professional curriculum system and course content, and find that the current talent training plan can cover most of the knowledge and skills of intelligent finance and taxation, but there are some differences in some requirements and emphasis.

Therefore, it is determined to be adopted separately according to the different areas of work and work tasksThere are four methods: "no adjustment, content enhancement, content patching, and capability transformation".

(1) No adjustment. The knowledge and skill objectives in the school's talent training program can fully cover the standards in the "Intelligent Finance and Taxation 1+X Certificate", and there is no need to adjust the existing talent training arrangements.

(2) Content enhancement. The knowledge and skill objectives in the school's talent training program are basically the same as the standards of the "Intelligent Finance and Taxation 1+X Certificate", but due to the particularity of the occupation, the high requirements of the "Intelligent Finance and Taxation" certificate or the different emphasis, it is necessary to strengthen the knowledge and skills in the curriculum and implement them in the teaching process and learning outcome evaluation.

(3) Content revision. If the knowledge and skill objectives in the school's talent training program cannot cover the requirements of the "Intelligent Finance and Taxation X Certificate", "1" needs to be supplemented and improved.

(4) Ability transformation. The requirements of the knowledge objectives in the school's talent training program meet the standards of "intelligent finance and taxation x certificate", but its skill objectives do not meet the requirements, so it is necessary to adjust the talent training program, increase practical class hours, improve training resources, promote the transformation of knowledge into skills, and generate skills and abilities that meet the standards of "x" certificates.

3. Documentary evidence financing steps for the intelligent finance and taxation 1+x certificate

(1) Revise the talent training plan and determine the integration curriculum

According to the job positioning, skill module standards, and skill requirements of work tasks in the intelligent finance and taxation professional level certificate standards, the skill standards for career development positions, career development paths, and typical jobs in the "Big Data and Accounting" professional talent training program are revised, so that the talent training program is integrated with the vocational training standards of X certificate.

At the same time, the horizontal docking course system, the vertical docking course depth, the "enterprise financial accounting", "tax calculation and declaration", "cost accounting and management", "accounting information system application", "bookkeeping practice", "electronic tax filing" identified as the financing courses.

(2) Deconstruct the hierarchical docking of standards to achieve skill advancement and job compounding

In order to ensure the integration effect, the certificate assessment criteria are decomposed, the integration and docking of the work field are determined, the certificate task is decomposed into three levels: basic skills, core skills and compound skills, and the course content is integrated to determine the course division of labor.

Taking into account the current situation of training resources and class time arrangement, the basic skills of the tasks in the financial work field in the social sharing practice and outsourcing services are integrated into the "Basic Accounting" course, the core skills are integrated into the three courses of "Accounting Information System Application", "Enterprise Financial Accounting" and "Cost Accounting and Management", and the composite skills are integrated into the "** Bookkeeping Practice";

The basic skills involved in the tax work field tasks are integrated into the "Accounting Professional Ethics" course, the core skills are integrated into the "Tax Calculation and Declaration" and "Electronic Tax Filing" courses, and the compound skills are integrated into the "Tax Planning" course; The integration of tasks in the field of social enterprise housekeeping is fully integrated into the courses of "Bookkeeping Practice" and "Tax Planning".

According to the method of documentary and evidence integration, all 16 tasks in the field of work were sorted out in combination with the teaching content, of which 7 needed to be exempted from adjustment, 2 were content strengthened, 6 were repaired, and 1 was transformed into ability, and the professional teaching content was integrated accordingly to achieve the integration and connection with the certificate assessment task.

Table 1: Docking table of documentary and documentary financing courses.

(3) Revise the curriculum standards according to the certificate assessment standards

According to the requirements of documentary and certificate financing, it is necessary to integrate the certificate assessment standards into the course standards from the aspects of course nature and function, class time arrangement, training environment, teaching methods, and assessment standards.

When revising the curriculum standards, it is necessary to reflect the training needs of comprehensive and intelligent talents, and revise the knowledge, skills, and literacy objectives of the original curriculum standards according to the division of labor in the integrated curriculum; Increase the proportion of practical teaching and strengthen the training of smart financial skills;

In terms of teaching methods, relying on the intelligent finance and taxation platform, task-driven teaching is carried out; In terms of course assessment, the tasks in the field of intelligent finance and taxation are taken as the course training tasks, and the completion is included in the process assessment as an important indicator.

Establish an integration mechanism for intelligent finance and taxation 1+x certificates, intelligent finance and taxation competitions and course assessments, and take obtaining certificates and participating in competitions as extra points for courses, so as to achieve multi-dimensional assessment and promote the integration of documents and certificates; In terms of teaching resources, the intelligent financial and taxation document financing textbook is used as a reference textbook to track changes and make adjustments in a timely manner.

Fourth, the documentary certificate financing safeguard measures for the intelligent finance and taxation 1+X certificate

(1) Practice the reform of the three religions and promote the integration of documents and evidence

Empower teachers and facilitate the integration of documentary evidence. Under the background of the integration of industry and finance, the demand for finance and taxation positions has changed greatly, and teachers, as the main participants in teaching activities, need to have intelligent financial and tax practice processing ability and teaching ability.

The department takes the intelligent finance and taxation x certificate and the intelligent finance and taxation competition as the starting point, pays close attention to new technologies and new norms, organizes teachers to participate in training, and sets up an intelligent finance and taxation teaching team, so as to accumulate strength for teaching reform and create conditions for the financing of documentary evidence.

Reform the classroom teaching model and transform the classroom from "knowledge transfer" to "skill generation". In the integration courses such as "Tax Calculation and Declaration", "Enterprise Financial Accounting" and "Bookkeeping Practice", we carry out task-based and situational teaching, deepen the integration of production and education, and actively promote the integrated teaching mode of theory and practice in the real environment or simulation scenario of the enterprise, so as to realize the organic integration of the professional teaching process and the real situation of the post, ensure the learning effect of students, and promote the integration of documentary evidence.

Teaching materials have been "upgraded" to promote the integration of documentary evidence. Combined with industrial development trends and technological updates, we will cooperate with enterprises to compile new teaching materials in a timely manner; Construct a first-class teaching resource library, and form a diversified, online and offline "three-dimensional" teaching materials including micro-course resources, test question banks, and difficult point analysis, so as to meet the needs of students' personalized learning and promote the integration of documentary evidence.

(2) Explore the integration of competition certificates and promote the integration of documents and certificates

The intelligent finance and taxation skills competition represents the highest level of the industry and the latest technology in the industry, and the operation of the intelligent finance and taxation x certificate platform is an important part of the competition, and actively exploring the integration of the competition certificate is also an important work to promote the integration of documents and certificates.

The department has set up a special counseling team for the 1+x certificate of intelligent finance and taxation, which is responsible for the pilot declaration, student selection, training guidance, pre-examination testing, etc., so as to provide logistical support for the preparation of the intelligent finance and taxation certificate.

Students refine their skills to promote learning through evidence and improve their ability to handle finance and taxation intelligently. Give full play to the leading role of the competition and promote reform through competition. Teachers plan and guide scientifically, study the content of the competition, accumulate experience and resources, learn from each other, feed back classroom teaching, and promote the integration of literature and evidence.

5. Enlightenment of documentary evidence integration research

It is necessary to continue to carry out the reform of "three educations", incorporate new technologies, new processes and new norms into teaching in accordance with the requirements of vocational skill certificates, further improve the credit bank system, promote the conversion and application of learning results, ensure the real connection between vocational education and social training, open up the upward path of vocational education, and finally build a vocational education system for lifelong learning.

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