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随着中国高等教育体制改革的不断深入,中国高等教育的发展呈现出新的特征:高校重组、合并与重新定位;办学的形式多样化、多规格、多层次;专业特色凸显成。近年来,一些由多所专科学校合并经教育部批准升格的新建本科院校应运而生。本文以税务专业为对象拟对上述问题作以探讨。
With the deepening of the reform of the system of higher education in China, the development of higher education in China presents new characteristics: the reorganization, merger and reorientation of colleges and universities; the diversification of forms of education, multi-level and multi-level administration; and the highlighting of professional characteristics. In recent years, a number of new undergraduate colleges that have been merged with a number of specialized schools and have been approved by the Ministry of Education have emerged. This article to the tax professional as the object to be discussed on these issues.