文献类型：期刊文献

中文题名：思政育人在会计类课程中的教学探索——以高级财务会计课程为例

英文题名：Teaching Exploration of Ideological and Political Education in Accounting Courses:Taking Advanced Financial Accounting Course as An Example

作者：周晓惠[1];吴作凤[2];崔婧[3];聂顺江[4]

第一作者：周晓惠

机构：[1]云南民族大学管理学院,云南昆明650504;[2]临沂大学商学院,山东临沂276000;[3]北京联合大学管理学院,北京100101;[4]云南民族大学学术委员会,云南昆明650504

第一机构：云南民族大学管理学院,云南昆明650504

年份：2023

卷号：37

期号：1

起止页码：18-24

中文期刊名：北京联合大学学报

外文期刊名：Journal of Beijing Union University

基金：2021年云南省第二批省级一流本科课程建设项目“高级财务会计”;2021年教育部产学合作协同育人项目“基于云班课的高级会计课程建设研究”(202101086021);2020年教育部产学研协同育人项目“基于CDIO理念的《管理会计》课程教学改革研究”(202002209016);北京联合大学科研项目“财会类专业课课程思政建设研究”(SK20202005)。

语种：中文

中文关键词：课程思政;会计类课程;教学设计;教学实施

外文关键词：Ideological and political education through all curricula;Accounting courses;Design of education;Implementation of education

摘要：会计类课程的思政教学既是会计类专业落实立德树人根本任务的重要环节,也是会计学科加强自身建设的重要内容。基于会计类课程开展思政育人工作的意义与现状,分析会计类课程的思政育人优势,并以高级财务会计课程为例,探索会计类课程的思政教学设计与实施过程。教学实践显示,扎根于会计类课程的专业知识,基于知识模块和典型案例建立教学模块框架,科学合理地设置课程教学流程,是高校思想政治教育融入会计类课程的有效路径。
The ideological and political education in accounting courses is not only an important link in implementing the fundamental task of moral education for accounting majors,but also an important part to strengthen the construction of accounting disciplines.Based on the significance and current situation of ideological and political education in accounting courses,this paper analyzes the advantages of ideological and political education in accounting courses,and takes advanced financial accounting course as an example to explore the design and implementation of the ideological and political education in the accounting courses.The results show that,it is an effective path for ideological and political education to integrate into accounting courses in colleges and universities by means of ideological and political education rooted in the professional knowledge of accounting courses,and establishment of a framework of teaching modules based on knowledge modules and typical cases,as well as scientific and reasonable teaching processes.