当前的手工会计课程均是以企业的日常业务为背景,让学生根据会计核算资料完成一个期间的全套会计处理流程的仿真演练,而对于学生的成绩评定主要是通过过程性考核+总结性考核为主,这种考核形式存在一定的局限性和主观性。为此,笔者试图寻求如何使课程的评定标准得到量化,减少人为主观因素的新思路。 Current manual accounting courses are based on the day-to-day business of the enterprise, allowing students to complete a simulation exercise of a full set of accounting processes based on accounting information, while the students’ performance is mainly assessed through procedural assessment + summative assessment Lord, this assessment form has some limitations and subjectivity. Therefore, the author tries to seek a new idea of ​​how to make the assessment standard of the curriculum quantify and reduce the subjective factors of human beings.