高职成本会计课程考核改革探析

Analysis on the Examine Reform of Costs Accounting Course of Higher Vocational Education

《成本会计》是会计专业的必修课，其理论性和实践性都较强。该课程以工业企业成本核算为主要教学内容，并涉及到很多计算公式，而且成本核算方法的种类较多。这种课程的性质和特点决定了该课程考核应以考核知识应用、计算技能、核算能力水平为主，注重形成性考核，命题中多设实践考核环节，以能力测试为中心。

Costs accounting is a required course for the accounting specialty which have a strong theoretical and practical nature. This course takes the industrial enterprises as the main teaching content and relates to a lot of formula,meanwhile there exists many kinds of costs accounting method. The nature and characteristic of costs accounting course decide that the examine should emphasize the application of knowledge,skills of calculation,accounting capability,and pay attention to the formative examine based on the capability assessment ,set up more practice links of examine,and take the ablity testing as the core.