数智化背景下地方高校会计专业课程思政的实施路径研究——以“商业伦理与会计职业道德”课程为例  

Research on the Implementation Path of Accounting Major Curriculum Ideological and Political Education in Local Universities in the Context of Digitalization:A Case Study of“Business Ethics and Accounting Professional Ethics”

作　　者：王青松 姚依琳 WANG Qingsong;YAO Yilin(School of Accounting,Hunan University of Technology and Business,Changsha 410205,China)

机构地区：[1]湖南工商大学会计学院,湖南长沙410205

出　　处：《当代教育理论与实践》2025年第1期104-110,共7页Theory and Practice of Contemporary Education

基　　金：湖南省普通高校教学改革研究重点项目(HNJG-20230777)。

摘　　要：立德树人是高校和教师的根本任务,在数智化的时代大背景下,地方高校如何将专业与课程思政有机结合的问题亟需解决。以“商业伦理与会计职业道德”课程为例,分析现实困境,提出实施路径,展现课程思政如何潜移默化地融入会计专业课程教学各个环节,同时在此过程中融入相关数智技术,推动“思政红色+会计本色+数智亮色”融合教育模式的有效运行,丰富课堂内容,激发学生兴趣。The main responsibility of colleges and educators is to instill morality and develop skills.In the context of the intelligent and digital age,local universities must find a natural way to integrate professionalism and course politics.This paper examines real-world ethical challenges,suggests implementation strategies,and shows how“curriculum ideology and politics”can be gently included into all aspects of educating accounting majors by taking the course“Business Ethics and Accounting Professional Ethics”as an example.To support the efficient operation of the integrated education mode featuring“Civic Politics+Accounting Nature+Digital and Intelligent Highlights”,pertinent digital and intelligent technologies are incorporated into this process in the meantime.This enhances the curriculum and piques students'interests.

关 键 词：数智化 课程思政 “商业伦理与会计职业道德” 

分 类 号：G641[文化科学—高等教育学]