企业文化视角下会计学蕴含的思政元素探究

Research on the Ideological and Political Elements of Accounting from the Perspective of Entrepreneurship

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.