高职院校会计课程三核联动思政体系的实践与探讨——以会计职业基础课程为例

Practice and Discussion on the Ideological and Political System of Three-core Linkage in Higher Vocational Accounting Course——Take the Course of Accounting Professional Foundation as an Example

课程思政是提升高职院校会计专业课程质量的重要途径,《会计职业基础》作为财经商贸类专业的核心基础课程,肩负着课程思政改革突破的重大使命,当前该课程思政实践中存在着“单调式”思政案例和“贴标式”思政活动的状况。为了加强专业课程与思政元素的融合度,尝试通过制定和运用“三核联动”思政体系,将“三集三提”教研方式、“新实多适”教学模式以及“三层四步”实践路径引入课前、课中及课后活动中,有效提升了课程思政的教学成效,为全面实现全员全程全方位育人提供了经验基础。

The course for ideological and political education is an important way to improve the quality of accounting courses in higher vocational colleges.As the basic core course of finance and trade majors,Accounting Professional Foundation shoulders the major mission of the breakthrough of curriculum ideological and political reform.At present,there are“single mode”ideological and political cases and“labeling”ideological and political activities in the ideological and political practice of this course.In order to strengthen the integration of professional courses and ideological and political elements,by formulating and applying the“three-core linkage”ideological and political system,this paper tries to introduce the“three sets and three suggestions”teaching and research method,“new reality and multi suitability”teaching mode and“three-level and four steps”practice path into pre-class,in-class and after-school activities,which effectively improves the teaching effect of curriculum ideological and political education and provides an empirical basis for the full realization of all-round education of all staff.