会计学原理课程思政建设效果评价研究  

Research on the Evaluation of the Effectiveness of Ideological and Political Education in the Principles of Accounting Course

作　　者：刘淑红[1] 王莉莉[1] 景丽[1] LIU Shuhong;WANG Lili;JING Li(School of Economics and Management,Lanzhou City University,Lanzhou Gansu 730070)

机构地区：[1]兰州城市学院经济管理学院,甘肃兰州730070

出　　处：《甘肃高师学报》2025年第1期108-113,共6页Journal of Gansu Normal Colleges

基　　金：2023年教育部产学合作协同育人项目“新文科背景下‘大数据审计’融合课程建设”(230804978274001);兰州城市学院2023年课程思政示范课项目“《会计学原理》课程思政示范课程”。

摘　　要：文章构建了会计学原理课程思政建设效果评价指标体系的初始量表.以调查数据为支撑,利用因子分析法量化分析该评价指标体系维度及指标,形成会计学原理课程思政建设评价指标.应用性验证证明其具有操作性强、结果简单清晰等优势,具有一定的推广价值.Based on the requirements outlined in the Guidelines for Ideological and Political Education in Higher Education Courses regarding the objectives of ideological and political education,this study constructs an initial scale for evaluating the effectiveness of ideological and political education in the Principles of Accounting course.Supported by questionnaire data,the study employs factor analysis to quantitatively analyze the dimensions and indicators of this evaluation system,ultimately forming a set of evaluation indicators for ideological and political education in the Principles of Accounting course.Application validation demonstrates its strong operability,simplicity,and clarity of results,suggesting its potential for broader implementation.

关 键 词：会计学原理 课程思政 评价指标 因子分析 

分 类 号：G621[文化科学—教育学]