高職會計教育變革之探討-以高職三年級學生為實證研究

Transformation Discussion at Accounting Education of Vocational Senior High School -- Based on the Research of the Senior Students of Vacational Senior High School

劉玲岐(Ling-Chi Liou)

指導教授 ： 蔡信夫

淡江大學/管理學院/會計學系碩士班/碩士(2005年)

https://doi.org/10.6846/TKU.2005.00086

摘要

教育部擬於95學年度實施高職新課程，未來課程設計上，將以各級學校為課程發展基地，就學生需要及學校發展特色，與部定必修科目互相配合，周全考量學生後續發展開設適性課程。
本研究以全省6所高職會計事務科三年級為問卷對象，就高職會計教育的課程、教學、具備應有技能等三方面，分析探討目前及未來高職會計教育之狀況。
結論如下:
1. 高職生認為目前高職會計教育較為重視會計及其他商業課程，而在未來課程建議上，希望加強電腦升學科目及語文等相關課程。另在不同背景變項差異分析方面：南部地區之學生對於目前課程內容吸收良好、內容感興趣等方面，認同度大於東部地區之學生; 東部地區比中部地區之學生認同目前學校重視會計專業課程; 北部學生較希望未來能增加課程設計的彈性; 成績愈好之學生愈希望在未來能加強財務金融課程。
2. 高職生認為科內老師具豐富之專業知識，且採用適當之教學方法，而在未來教學建議上，希望加強電腦輔助教學、教師之實務經驗、以及邀請專家上課。另在不同背景變項差異分析方面：北部學生比東部學生認同學校適時運用電腦教學; 北部之學生比南部學生希望未來教學上能邀請外界專家上課; 男生較希望未來教學上運用分組討論。
3. 高職生普遍認為自己具備記帳出納及電腦應用能力，另對一般商業課程及會計學等學科方面較具有清楚之概念。另在不同背景變項差異分析方面：南部地區之學生比東部學生認同自我具備溝通與協調能力、基本學習能力、應變能力、以及基本報稅能力;
北部學生比東部學生對於會計學等相關科目上較為了解; 成績愈好之學生在會計學及一般商業課程等科目上較為理解。
4. 因應95年新課程實施，學校可自行訂定適當之校訂選修課程，根據本研究之整理可看出：除會計及會計證照之會計專業科目外，高職學生對於「多媒體資訊系統」、「網際網路實務」、「網頁製作」、「商用英文」、「商用心理學」、「溝通技巧」等科目上，較感興趣。

關鍵字

會計教育 ； 高級中等職業學校

並列摘要

The Ministry of Education plans to carry out the new curriculum of Vacational Senior high school on the 95th school years. The future curriculor design will develop on the base of the curriculum all levels of schools, and according to the needs of the students and the school development characteristics and mutual match with the compulsory subjects. Completely consider the students following development to open the suitability curriculum.
The objects this research questionnaire survey are from six Accounting Senior Students of Vacational Senior High School. Based on the following aspects : the Vocational Senior high School Accountant education curriculum, the teaching, and required skills three aspects, analyze and discuss the students’ views on present and future Vacational Senior High School Accounting Educates.
The conclusion is as follows :
1. The students think related present the Vocational Senior high School Accountant education takes accountant the specialized curriculum and other commercial curricula. Future of the curriculum suggestion will be hope Strengthens the computer information curriculum, Strengthens enters a higher school the subject curriculum, Strengthens the language curriculum. Students t-test and One –Way ANOV from different attribute students: South student of the local is good regarding the present curriculum content absorption、the content is interested, approval is bigger than student of the east student. The eastern area approves the present school student of compared to the middle student to take accountant the specialized curriculum. North student comparatively hoped the future will be able to increase the elasticity which the curriculum will design. A result better student hoped will be able to strengthen the financial finance curriculum in the future.
2. The students think Teachers has the rich specialized knowledge, The teaching uses the suitable teaching method. Future of the teaching suggestion will be hope Strengthens the computer auxiliary teaching, Strengthens reality of service experience the teacher, The invitation outside expert attends class. Students t-test and One –Way ANOV from different attribute students: North student is bigger than east student approves the school at the right moment to utilize the computer teaching. North student is bigger than south student hoped in the future teaching will invite the outside expert to attend class. The male student comparatively hoped in the future teaching will utilize discusses in groups.
3. The students think Has keeps accounts, the teller capability, Computer application ability, and understood on general Commercial curriculum and Accounting. Students t-test and One –Way ANOV from different attribute students:Individual skill of related required skills is : South student is bigger than east student approves oneself has the communication and the coordinated ability, the basic learning capability, the strain capacity, as well as basically declares goods the ability. North student is bigger than east student in subjects understood regarding the accounting. The view of the related knowledge ability : A result better student in subject and so on accounting and general commercial curriculum, understood.
4. Implements in accordance to 95 year new curriculum , the school may voluntarily subscribe decides suitably checks against the authoritative text takes as an elective the curriculum is worthy of looking at reorganization according to this research: Besides accountant and accountant prove according to it accountant the specialized subject, student regarding "Multimedia information system "," Internet solid service "," homepage manufacture "," commercial English "," commercial psychology "," communication skill " in the subject, comparatively is interested

並列關鍵字

Accounting Education ； The Vacational Senior High School

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