文献类型：期刊文献

中文题名：企业文化视角下会计学蕴含的思政元素探究

英文题名：Research on the Ideological and Political Elements of Accounting from the Perspective of Entrepreneurship

作者：闫丽娟[1];尹夏楠[1];李景怡[2]

第一作者：闫丽娟

机构：[1]北京联合大学管理学院,北京100101;[2]首都经济贸易大学金融学院,北京100070

第一机构：北京联合大学管理学院

年份：2021

卷号：5

期号：20

起止页码：16-19

中文期刊名：文化创新比较研究

外文期刊名：Comparative Study of Cultural Innovation

基金：北京联合大学科研项目“会计学专业课课程思政的教学研究与实践检验”(项目编号:SK20202006);北京联合大学校级教育科学研究课题“应用型本科财会类人才能力素质评价指标体系构建与检验”(项目编号:Jk201902)。

语种：中文

中文关键词：课程思政;高级会计学;企业文化

外文关键词：Curriculum ideology and politics;Advanced accounting;Corporate culture

摘要：推进高等教育专业课课程思政建设是与大学思想政治理论课形成协同效应的重要举措。强有力的企业文化可以指导组织成员按照企业文化的要求进行生产决策,调动企业员工的积极性,增强企业内部凝聚力,从而提高企业财务绩效,成为企业兴衰成败的关键因素。因此,该研究基于企业文化视角,以会计专业本科生必修课“高级会计学”的课程思政建设为例,探讨会计学蕴含的思政元素,以期在提升学生专业素养的同时引导学生更好地融入未来工作,为实现经济社会持续健康发展贡献力量。
Promoting the ideological and political construction of higher education professional courses is an important measure to form a synergistic effect with university ideological and political theory courses.Strong corporate culture can guide the members of the organization to make production decisions according to the requirements of corporate culture,mobilize the enthusiasm of employees,enhance the internal cohesion of the enterprise,so as to improve the financial performance of the enterprise,and become the key factor of the success or failure of the enterprise.Therefore,based on the perspective of corporate culture,this study takes the ideological and political construction of the compulsory course"advanced accounting"for accounting undergraduates as an example to explore the ideological and political elements contained in accounting,so as to guide students to better integrate into the future work and contribute to the sustainable and healthy development of economy and society while improving their professional quality.