四技會計系會計教育目標與課程設計之研究

隨著社會發展的要求，技職教育體系也有重大的變化，如各種不同學制二技、四技．．．等之設立，到民國九十年已有科技大學與技術學院合計六十七所之多。更由於科技進步神速，國內商業環境重大變遷，技術創新及人力素質要求提高的殷切，技職教育所扮演的人力培育角色與定位也必隨之修正。同樣技職體系之會計教育亦面臨新的挑戰，而教育培育目標及各階段學生的生涯規畫與企業界需求應如何密切結合？進而延伸到四技會計系會計教育目標、課程如何慎重規畫，這乃是本文研究之重點。　　技職體系之四年制學系，乃是近年來為暢通及擴大高職畢業生升學的管道而產生的新學制。其中四年制會計學系亦配合社會的需求應運而生，與一般大學之會計系形成兩條不同的升學管道，到民國九十一年這兩大管道的招生來源仍有所區隔，一為招收高中畢業生為主；另一為招收高職畢業生為對象，而且分別屬於兩個不同之統一入學測驗機構主辦。　　依據技職及職業校院法第八條及第十八條之規定：高等技職教育目標在科技大學（含技術學院）方面，係以「研究發展應用科技，培育高級實用科技人才」為主。因此，四技會計系會計教育目標根據規定也應該以「研究發展應用科技，培育高級實用之會計人才」為宗旨。　　本研究認為高職、四技等不同階段的學生能力、教學內容、課程規畫、教學方法應有所銜接而不重複，方足以造就培養各企業所真正需要之人才。而面對技職教育的快速成長，以及WTO之加入，競爭環境趨向劇烈、社會變遷快速、會計知識需求多元而且專業化下，由於學校教育時間有限，而且學習科目繁多，如何分配教學資源並兼顧學生職業生涯規畫，及對學生專業能力培養順序之先後定位等問題，這些都是四技會計系課程設計時必加以深思熟慮之處。本研究乃參考各專家學者之文獻分析，並依據八十五年十二月一日「行政院教育改革審議委員會」所提「教育改革總諮議報告書」,所提示五項為「教育鬆綁」、「帶好每位學生」、「暢通升學管道」、「提升教育品質」、「建立終身學習社會」教育改革的目標訴求，採用「德菲法」問卷，對於技專校院熟悉四技會計系會計教育專家之寶貴意見進行蒐集，分析研討下列有關四技會計系會計教育目標與課程設計之主題：（一）探討四技會計系會計教育，應培育學生何種工作能力；（二）培養四技會計系學生適應環境變遷與再學習能力；（三）規畫四技會計系學生第二專長之內涵；（四）四技會計系與一般大學會計系應否合流；（五）分析高職會計事務科與四技會計系課程銜接問題。

關鍵字

教育目標；四技會計系

並列摘要

Catering to the requirement of social development, the vocational education system is facing significant change. Taking examples, the different school systems, such as 2-year colleges of technology and 4-year polytechnic institutes, are established, which resulted in the establishment of sixty-seven universities of science and technology, and polytechnic institutes by the end of 2001. Due to enormous scientific progress and significant change of business climate in the country, as well as demand on technological innovation and better manpower quality, the role and positioning of human resources cultivation that the vocational education system plays and stands shall be modified accordingly. The accounting education that is also included in vocational education system encounters new challenge, too. The study focuses on how the educational goal and career planning of students at different stages shall cater for the business demand, to the extent of the educational goal in Accounting Department of 4-year polytechnic institutes, and how to deliberately design the courses. 4-year vocational education system is a newly established school system over recent years in order to expand and facilitate students of senior vocational high schools access to higher education. The 4-year accounting program is therefore designed for social requirement in parallel with the accounting programs in institutions of higher education. Until 2002, the recruitment of students in these two systems targets to different groups; one recruits the graduates of senior high schools, while the other one mainly admits the graduates of senior vocational high schools. The entrance examinations of these two systems are conducted under separate joint entrance exam centers. According to article 8 and article 18 of Law for Vocational and Professional Colleges/ Schools, the goal for higher vocational education in universities of science and technology (including polytechnic institutes) aims to “research and develop applied science, and cultivate top-notched down-to-earth talents of science and technology. In consequence, the educational goal for Accounting Department in 4-year polytechnic institutes shall be corresponding to “research and develop applied science, and cultivate top-notched down-to-earth talents of science and technology”. According to the present study, the students’ capacity at different stages, and teaching contents, course design, teaching methodology for senior vocational high schools shall be differentiated and shall not be overlapped. Under the rapid growth of vocational education and accession to WTO, the competition is increasingly fierce; moreover, the quick change in the society with requirement on pluralistic accounting knowledge and professionalism, how to effectively distribute teaching resources and deal with the career planning of students, and the positioning of orders for cultivating professionalism of students are required to deliberately consider when designing course for Accounting Department of 4-year polytechnic institutes. The study is conducted by referring to analytical information in bibliographical documentations and based on the five goals for education reform, respectively in “educational relaxation”, “taking good care of every student”, “facilitating access to higher education”, “upgrading educational quality” and “establishment of society for life learning” as proposed in “Report on Counseling for Educational Reform” of Committee for Educational Reform Review, Executive Yuan, on 1st December 1996. The “Delphi” questionnaire survey was conducted to consult with educationalists familiar with accounting education in 4-year polytechnic institutes. The study intends to analyze and discuss the educational goal and course design of Accounting Department of 4-year polytechnic institutes in four areas: (1) to determine how to educate or cultivate the competence of students in accounting in 4-year polytechnic institutes; (2) to train and foster the students able to acclimatize to the social change and to accept continuing education after graduation; (3) to project the training program for students to acquire second professional skills; (4) to study if the accounting departments of 4-year polytechnic institutes and of universities shall be integrated; (5) to analyze the bridging course for section of accounting and bookkeeping in senior vocational high schools and 4-year polytechnic institutes.