以诚信为魂引的财务会计课程德育培养之路

On the Path of Moral Education Led by Integrity in Financial Accounting Course

为配合长效治理资本市场会计失信问题,财务会计课程德育培养应以诚信作为课程德育灵魂,将以诚信引领的德育培养贯穿于课程教学全景。面对财务会计课程德育培养面临的困境,在课程德育培养中应首先更新与明确德育培养理念及原则,在以诚信为核心的德育元素的指引下,德育应结合美育思维,将德育融合于专业知识与信息技术,形成德育渗透的"专业+实践"人才培养模式,实施德育引领的教、学、评翻转改革。此外,财务会计课程德育目标的实现,还有赖于建设美德熏陶的校园文化生态。

In order to deal with the lack of accounting integrity in capital market,financial accounting course should take integrity as the soul of moral education,and run through the panorama of the curriculum.Facing the dilemma during current moral education training in financial accounting courses,teachers should update and clear the concepts and principles of moral education training.Under the guidance of the core elements of integrity,moral education should be combined with aesthetic education,and integrated into professional knowledge and information technology,the"professional and practical"talent training model penetrated by moral education should be innovated and the measures of teaching,learning and evaluation from the perspective of moral cultivation should be reformed.In addition,the realization of moral education in financial accounting courses also depends on the construction of a campus cultural ecology inspired by virtue.