직무능력향상을 위한 국가직무능력표준(NCS)기반 교과목운영 사례: 세무직무의「원천징수능력단위」를 중심으로

Abstract

According to the National Competency Standards (NCS) of the Ministry of Employment and Labor and the NCS Learning Module of the Ministry of Education, the 'Withholding Taxes Competency Unit' is taught at a ‘Tax Accounting Department of I junior college’ education field in the metropolitan area and the result is presented as a teaching portfolio. This study is aimed to provide the foundation for the improvement of NCS-based competency teaching. To this end, I constructed a portfolio based on the items generally required by the Ministry of Education's ‘National Competency Standards-Based Curriculum Guidelines’, and sought to draw implications for improving the NCS-based teaching through this case. The results of this study are summarized as follows; First, the course specification and the lecture plan at the stage of teaching planning consisted mostly of NCS competency unit elements and performance criteria. However, 'non-resident domestic source income' and 'business income year -end settlement' units were excluded from the scope of teaching in terms of low importance and utilization. The ‘Contents Map’ can be used as a useful teaching planning tool. Second, the composition of the teaching portfolio is a basic and common outcome, though there are some differences between the colleges, the course specification, the lecture plan, the weekly teaching materials, the evaluation plan (including the prognosis evaluation), students' evaluation, improvement teaching and reevaluation sheet, continuous quality improvement report(CQI) and supplementary outcomes for improving workplace competency. Third, it is desirable to perform the NCS performance criteria in the evaluation of job performance, but I evaluated students at a competency unit element level. In addition to evaluating competency outcomes (intermediate and final), five performance evaluations were conducted. However, the more tasks, the more time is spent in evaluation, feedback, and evaluation, and the number of performance evaluations needs to be adjusted appropriately. I used the practical taxation 메ㅔapplication program before performance evaluation to improve students' adaptation to the field. Fourth, after the evaluation of the intermediate competency, the improvement teaching and the reevaluation were carried out to the students less than 70% score. However, if the reevaluation target is known to other students, it may negatively affect the reevaluation target. The selection and the timing and method of reevaluation should be carefully designed. Fifth, the interim evaluation (student satisfaction survey) results were lower than originally expected. The results of the questionnaire survey helped to improve the teaching level and lecture method. In addition to the final lecture evaluation conducted at the college level, the interim evaluation of class is considered to be useful for the improvement of autonomous teaching method. This study is meaningful as the first case study on the result of actual teaching of specific subject after deriving curriculum according to NCS by reflecting the ‘withholding taxes competency unit’ of ‘tax job’. I hope that this case study will contribute to the realization of a competence-oriented society through the practical use of NCS-based competency teaching which is useful for the teaching of NCS- based curriculum in the tax department of colleges.