摘要
应用经济学学科下设置财政学本科专业的同时仍然有必要设置税务本科专业,主要缘于:"税务"的深刻内涵与广泛的外延已经不能充分包涵于财政学专业中。设置"税务"本科专业的意义在于有助于应用经济学学科高品质、全方位发展,顺应社会发展趋势,符合中国和区域人才需求规律,体现高校办学优势和特色,同时也是本科教育与研究生教育对接的基础。
While setting up the undergraduate specialty of Finance in the discipline of Applied Economics,it is still necessary to set up the undergraduate specialty of Tax Affairs.It is mainly because the profound connotation and the extensive extension of Tax Affairs' cannot be concluded in the specialty of Finance.The significance of setting up this specialty lies in:It is helpful to the high qualified development of Applied Economics;it conforms to the social development trend and reflects the superiority and characteristics of schooling.Meanwhile,it is fundamental interface of undergraduate education and graduate education.
出处
《内蒙古财经学院学报（综合版）》
2007年第2期27-31,共5页
Journal of inner Mongolia finance and economics college
关键词
税务
财政
应用经济学
Tax Affairs Finance Applied Economics
