对高职会计专业学生成绩评价方式改革的思考

A Reflection of the Reformation on Evaluation Mode of Accounting Major Students' Grades in Vocational Schools

高职会计专业现行的学生成绩评价方式——纸笔测验评价方式产生的评价结果与学生所具有的会计实践操作能力相关性非常低,缺乏相应的信度和效度。因此,在高职学校会计专业学生学业成绩评价中,应当改革传统纸笔测验评价方式,代之以工作样本评价方式,使之能够客观、真实地反映出学生的会计实践操作能力和素养。

The evaluation mode based on paper testing result,as the present evaluation mode of accounting majors＇ grades in vocational schools,produces the result which reflects little about students＇ real abilities in practical accounting operation and presenting little reliability and validity.The author holds that such evaluation mode of working tasks can replace the traditional paper testing mode to evaluate accounting Majors＇ grades in vocational schools and to reflect objectively and really their abilities and qualities in practical accounting operation.