《会计学》课程思政元素探索与体系构建研究  

Exploration and System Construction of Ideological and Political Elements in Accounting Course

作　　者：李怡萌 刘胜花 Li Yimeng;Liu Shenghua(School of Economics and Management,North China Institute of Aerospace Engineering,Langfang 065000,China)

机构地区：[1]北华航天工业学院经济管理学院,河北廊坊065000

出　　处：《北华航天工业学院学报》2024年第2期52-55,共4页Journal of North China Institute of Aerospace Engineering

基　　金：北华航天工业学院本科教学研究与改革项目一般项目(JY-2022-26)。

摘　　要：《会计学》课程是经济管理类专业学生大一学期开设的专业必修课,是学生们初识专业知识和职业生涯的第一步,因此本门课程在讲授理论知识的同时融入思政教育,对于塑造学生们正确的人生观价值观以及职业道德观都具有重大意义。为了确保课程思政理念能够得以贯彻落实,本文在对课程的整体设计、对课程知识点所蕴含的思政元素进行梳理的基础上,探索构建“个人修养、职业素养、理想信念”三个层面的课程思政体系,并将做人做事的基本道理、会计职业道德和行为规范、社会主义核心价值观、实现民族复兴的理想和责任,分层次、有计划、潜移默化地融入教学全过程。Accounting is a compulsory course for economic management majors in the first semester of their freshman year.It is the first step for students to learn professional knowledge and careers.Therefore,this course integrates ideological and political education while teaching theoretical knowledge.It is of great significance for shaping students'correct outlook on life,values and professional ethics.To ensure the implementation of ideological and political concepts in the curriculum,this study explores and constructs three levels of ideological system in terms of"personal cultivation,professional competence,and ideals and beliefs"based on the overall design of the curriculum and the ideological and political elements.The curriculum ideological and political system,and the basic principles of being a person and doing things,accounting professional ethics and code of conduct,socialist core values,and the ideal and responsibility of realizing national rejuvenation,are layered,planned,and subtly integrated into the entire teaching process.

关 键 词：课程思政 教学 价值观 

分 类 号：C939[经济管理—管理学]