管理会计课程思政实施路径探究

Research on the Implementation Path of Ideological and Political Education in Management Accounting Course

管理会计是会计类课程中的核心课程,探索管理会计课程思政的实施,对培养德才兼备会计人才具有重要意义。从管理会计课程思政的特点出发,从三个层次设计了管理会计课程思政目标,并且根据三个层次的课程思政目标深度挖掘了管理会计课程思政元素。最后提出了管理会计课程思政实施的具体路径,即以管理会计课程思政的分层目标为出发点,强化课程思政实施主体的思政修养,采用线上思政资源与线下思政教学相结合的灵活教学方式,深度挖掘管理会计课程的思政元素,建立课程思政的评价机制,构建线上线下相结合的立体式全方位的管理会计课程思政教学体系,旨在为会计专业课程思政的教学提供一定的参考和借鉴。

The ideological and political education of professional courses in universities is of great significance to talent training.Management accounting is the core course of accounting courses.It is of great significance to explore the implementation of ideological and political management accounting course to train accounting talents with both moral and ability.Based on the ideological and political characteristics of the management accounting course,this paper designs the ideological and political objectives of the management accounting course from three levels,and excavates the ideological and political elements of the management accounting course in depth,according to the ideological and political objectives of the three levels of the course.Finally,this paper puts forward the ideological and political implementation path of management accounting course.That is to take the management accounting course ideological and political stratification goal as the starting point,strengthen the ideological and political cultivation of the ideological and political implementation subject of the curriculum,adopte the flexible teaching method combining online ideological and political resources with offline ideological and political teaching,explore the ideological and political elements of management accounting cases,establish the evaluation mechanism of curriculum ideology and politics,construct a three-dimensional and omnibearing ideological and political teaching system of management accounting course combining online and offline.It is hoped that this article can provide some reference for the ideological and political teaching of accounting courses.