以能力为导向的评价目标构建:理论与实践——基于财务管理学学科的分析

On the ability-oriented assessment:theory and practice in financial management

评价目标是评估学生学习所依据的重要标准,对学生学习和教师教学有很强的引导作用,构建以能力为导向的评价目标是进行学科能力考核的前提。目前,我国高等教育基于能力导向的学科评价目标构建还不完善,我们以财务管理学为例,将教育评价目标分类学理论与财务管理学的学科特点相结合,设计出基于能力导向的学科化评价目标,并以具体试题为例分析命题实践中如何进行学科能力考查。

Assessment objectives are an important criterion to judge one＇s learning, which has a strong guiding role for both students and teachers. Construction of ability--oriented assessment objectives is the premise of subject ability assessment. At present, Chinese higher education based on ability--oriented assessment is far from the best. This paper takes financial management assessment as a case study.