基于职业能力的税法课程全程多元化考核改革探讨

Probe into the Diversified Exam Reform in Tax Law Based on Professional Ability

税法课程是财会专业学生职业能力形成的重要课程,但其现有考核模式存在重结果轻过程、考核形式单一及缺乏有效的考核反馈机制等问题,无法起到培养和考核学生职业能力和综合能力的作用,因此应对税法课程考核模式进行改革,实现考核内容的能力化、考核形式的多样化、考核过程的全程化以及考核主体的多元化。

The tax law is an important curriculum for the formation of the professional abilities of accounting students. However, the existing assessment models have such problems as the reemergence of results, the single form of examination and the lack of an effective examination and feedback mechanism, which can not be used to train and assess students＇ professional abilities and Therefore, we should reform the examination mode of ＂tax law＂ course to realize the ability of examination content, the diversification of assessment forms, the whole process of assessment process and the diversification of assessment subjects.