In this paper,the empirical environment of the fiscal and financial professional teaching,research are analyzed,combined with software,database evidence in the fiscal and financial laboratory and the application of education and research.This article proposes ideas and measures of specialized laboratory construction.%针对财政金融类专业教学、科研的实证环境的创建,结合软件、数据库在实验室中实证教学、科研中的应用,提出了专业实验室建设的思路和措施。
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