中级财务会计学课程思政元素库构建与实践  

作　　者：徐全华[1] 滕莉莉[1] 唐妤[1] 

机构地区：[1]广西大学工商管理学院,南宁530004

出　　处：《高教学刊》2024年第31期176-180,共5页Journal of Higher Education

基　　金：广西高等教育本科教学改革工程一般项目A类“《中级财务会计学》课程思政教学改革与实践研究”(2021JGA104);广西高等教育本科教学改革工程重点立项项目“《金融市场学》线上线下混合+虚拟仿真实验教学改革探索”(2020JGZ100);广西大学校级项目“新商科背景下财务会计学课程的‘科产教’融合式教学改革与实践”(JG2024YB011)。

摘　　要：中级财务会计学是会计、财务管理专业的核心课程,对学生专业素质的培养有着举足轻重的作用,如何在教学中充分发挥“立德树人”“守好一段渠”的价值引领功能是课程设计的重要环节。首先从中国式现代化与会计准则的运用和发展、科学精神与职业道德等5个角度深挖思政元素,构建思政元素库,然后以课程总论和金融资产为例深入阐述课程思政的实施,最后提炼出课程思政“润物细无声”的教学方式和预期效果,体现出会计教学的学科属性和教学规律。Intermediate Financial Accounting is the core course of accounting and financial management majors,which plays a pivotal role in cultivating students'professional quality.How to give full play to the value-leading function of"cultivating morality and cultivating people"and"guarding a section of canal"in teaching is an important link in course design.Firstly,from the perspective of Chinese modernization,the application and development of accounting standards,scientific spirit and professional ethics,we dig deep into the ideological and political elements and construct the library of ideological and political elements.Then,we take the general curriculum and financial assets as examples to elaborate the implementation of ideological and political curriculum.Finally,we extract the teaching method and expected effect of"smooth and silent"ideological and political curriculum.It embodies the subject attribute and teaching law of accounting teaching.

关 键 词：中级财务会计学 思政元素 思政案例 教学方法 中国式现代化 

分 类 号：G640[文化科学—高等教育学]