高校基础会计课程思政元素的挖掘与探索

Excavation and Exploration of Ideological and Political Elements of Basic Accounting Courses in Colleges and Universities

基础会计课程思政建设是将思政教育贯彻落实到高校整个专业人才培养体系中,是基础会计课程落实立德树人根本任务的主要抓手。而如何挖掘基础会计课程中的思政元素,成为高校专业教育较为关注的话题。对此,从优化基础会计课程教学结构、提升大学生就业能力、丰富基础会计课程内容的维度,分析高校基础会计课程思政元素的挖掘价值,论述高校基础会计课程思政元素的挖掘困境,并从会计文化、职业道德、客观公正、工匠精神等思政元素挖掘的维度,提出高校基础会计课程思政元素的挖掘方法及挖掘路径。

The ideological and political construction of the basic accounting course is to implement the ideological and political education into the entire professional personnel training system in colleges and universities,and it is the main starting point for the basic accounting course to implement the fundamental task of cultivating morality and cultivating people.This paper analyzes the mining value of ideological and political elements of basic accounting courses in colleges and universities,discusses the dilemma of mining ideological and political elements of basic accounting courses in colleges and universities,and proposes the mining methods and mining paths of ideological and political elements of basic accounting courses in colleges and universities from the dimensions of mining ideological and political elements such as accounting culture,professional ethics,objectivity and justice,craftsman spirit.