Christian Alliance
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( I ) Rationale of Business, Accounting and Financial Studies

  1. Response to changing social and economic forces
    The main pillars of the Hong Kong economy are financial services, producer services, logistics and tourism. To maintain both our competitive edge and economic sustainability as a service-oriented and knowledge-driven economy, Hong Kong needs a workforce which can transform ideas into high value-added services. Business is the process of creating value through commerce and production. Business education aims to nurture students’ interest and talent in business by developing in them the necessary knowledge and skills, positive values and attitudes to create value through identifying needs, generating ideas and transforming them into business opportunities.

  2. Capacity for lifelong learning
    The school curriculum should equip students with the abilities and attitudes to become independent learners. At senior secondary level, business education develops in students the intellectual breadth and capacity for lifelong learning to cope with the demands of an increasingly complex world.

  3. Qualities of citizenship
    Business and financial activities constitute an integral part of our daily lives as we work, consume, save and invest. Besides providing students with knowledge and skills for dealing with business and financial activities in adult life, business education should also aim to promote qualities of citizenship. Students should be given opportunities to develop ethical and responsible behaviour so that they can fulfil their roles effectively as consumers, investors, employees and/or entrepreneurs in adult life. Students are expected to take social and ethical considerations into account in analysing and evaluating business issues. In a fast-changing and knowledge-based local and global economy, they need to possess a variety of intellectual and communication skills, as well as positive values and attitudes, so that they can act competently, confidently, and ethically in both familiar and novel situations. They also have to be conversant with the business environment, so as to make effective decisions, not only as members of the business world, but also as socially responsible citizens.

  4. Accounting as an integral part of business education
    In tackling business problems, one needs to draw upon knowledge and skills from different business areas, such as accounting, finance and management. Students need a solid foundation to understand and integrate knowledge and practice from the various areas that play a contributory role. In the business environment, accounting serves as a language of business for both internal and external communication. People use accounting information, together with other business knowledge such as finance, marketing, and human resources, in making business decisions. The business curriculum should, therefore, enable students to acquire a common body of business knowledge, including accounting, to deal with the dynamic business environment.
( II ) Curriculum Aims

    The overall aims of the Business, Accounting and Financial Studies (BAFS) curriculum are :
    • to provide students at senior secondary level with fundamental business knowledge and skills, and develop their positive values and attitudes, so that they can fulfil their roles competently and confidently as consumers, investors, employees and/or entrepreneurs;

    • to develop students’ generic skills in research, analysis, leadership, team-building, communication, critical thinking, creativity, and problem-solving and transfer them to different domains; and

    • to explore different aspects of business to prepare students for life, for learning and for employment.



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Christian Alliance Cheng Wing Gee College
12-14 Chik Wan Street, Tai Wai, Shatin, N.T.
2604-9762 | Contact Us
Designer: Ricky Chan 05-06 6A