会计学课程思政教学设计研究——以增值税的会计原理为例

A Case Study on the Accounting Courses Teaching Design with"Ideological and Political Course":Taking the Accounting Principle of Value-Added Tax as an Example

课程思政是当前大学教育的热点词汇,如何将专业知识与符合社会主义核心价值的思想观念进行交融,并以相对自然的方式进行呈现是当前教育工作者面临的挑战。文章以会计学课程“增值税的会计原理”一课作为教学设计案例,具体探讨在学习目标设置、教学内容选择与呈现、教学活动开展以及教学评价设置等环节将课程思政与专业课程深度融合的教学设计思路与方法。

Ideological and political education is a hot topic currently.It's a challenge for educators to integrate professional knowledge with the core values of socialism in a relatively natural way.Taking the tax planning and tax accounting course"value-added tax accounting principles"as a teaching design case,this paper probes into the teaching design ideas and methods of the integration of the course ideology and politics with the specialized courses in the links of learning target setting,teaching content selection and presentation,teaching activities development,and teaching evaluation setting.