浅谈高职基础会计课程评价体系的建立

摘要

"Foundational Accounting" is a professional basic course for Accounting Major. Establishing evaluation system for this course is an important concern to the teaching reform. Starting from the establishment of evaluation system for the course "Foundational Accounting" in higher vocational education, this paper aims to assess the level of students' theoretical knowledge and practical ability through diagnostic evaluation, formative evaluation and sum- mative evaluation. Meanwhile, the paper judges the students' learning achievement by combining relative evaluation with absolute one, evaluation from students themselves with the one from others, and qualitative evaluation with quantitative one.%基础会计课程是会计专业的一门职业基础课，构建该课程的评价体系是教改所面临的一项重要课题。从高职基础会计课程评价标准的确立入手，通过诊断性评价，形成性评价和终结性评价对学生的理论知识及实践能力进行考察，借助于相对评价和绝对评价相结合、他评和自评相结合、定性评价和定量评价相结合的方式对学生的学习成果给予评判。