重塑高职会计课程评价体系之思考——从“求分数”走向“重诚信”

Reflections on Restructur ing Assessment System Higher Vocational Accounting Curriculum: A Transfor mation from An Emphasis on Grades to An Emphasis on Integrity

高职院校作为会计人才的重要输出渠道,现行的会计诚信教育机制不够完善,课程考核仍旧着重于分数,会计专业学生的诚信度评价指标缺失,传统的课程考核方式使得用人单位在招贤纳才之际缺乏了"诚信"的考量依据。以金华职业技术学院中美合作会计项目为个案范本,借鉴美国等发达国家诚信教育的先进理念和方法,提出将"诚信"纳入课程评价体系,从而加强高职会计专业的诚信教育。

Higher vocational colleges are important providers of accounting technicians. However, the current accounting integrity education is far from satisfactory due to the emphasis of the curriculum assessement on grades and a lack of assessment indicators of students＇ integrity. In this paper, take Foundamentals of Accountancy of the Sino-American accounting program at Jinhua Polytechnics, the author contends that accounting integrity education should be included into the curriculum assessment of accounting curriculum of higher vocational education.