Abstract: The high degree of compatibility between fine traditional Chinese culture and the fundamental principles of Marxism in handling the relationships among values, knowledge, reality, and practice provides a logical premise for assessing values in the summative examinations of Ideological and Political Courses in higher education institutions from the perspective of the “Second Integration”. This approach thereby addresses major challenges commonly observed in such examinations, such as obscuration of values, detachment from reality, and disconnection between knowledge and practice. Methodologically, it is necessary to integrate the fundamental thesis that “the essence of human beings is the sum total of all social relations” with traditional concepts such as “humans are capable of forming groups (ren neng qun)”, to combine the basic requirement of “proving the truth of one's thinking in practice” with traditional experiences like “learning ends with putting it into practice (xue zhi yu xing zhi er zhi yi)”, to unite the fundamental method of “embedding values guidance within knowledge impartation” with traditional cognitive approaches such as “like the weft crossing the warp, yet never exceeding the loom (heng xie chao zong, bu chu yu pan)” , and to marry the basic law of “negation of the negation” with traditional wisdom including “verifying through interwoven comparison (ou can wu zhi yan)”. Regarding the design of subjective test questions, four aspects require attention: the setting of the introductory context, the selection of the scenario subject, the allocation of specific knowledge, and cross-validation judgment. In terms of procedural safeguards, it is necessary to coordinate the processes before, during, and after the examination; with institutional guarantees, synergy across levels, types, and content standardization is needed; and regarding resource support, the integration of personnel, information, and cultural elements must be coordinated.