高校“基础会计”课程思政实施路径探析

Exploration of the Implementation Path of Ideological and Political Education in the Course of"Basic Accounting"in Universities

高职院校培养的是应用型技术人才,不仅要掌握社会生产的基本知识和技能,还要将其融入社会实践。为响应新时代号召,满足应用型技术人才发展要求,高职院校应加大课程思政建设力度,优化思政元素与专业课内容的融合路径,将思政育人与人才培养有效结合。“基础会计”是高职院校财经商贸专业的核心课程,将思政元素融入日常教学工作中,能有效提高会计专业人才的道德修养。文章对“基础会计”课程思政实施路径进行探究,旨在拓宽“基础会计”课程思政的思路,为专业课融入课程思政元素提供借鉴,助力课程思政的开展。

Higher vocational colleges cultivate applied technical talents,who not only need to master the basic knowledge and skills of social production,but also integrate them into social practice.In response to the call of the new era and to meet the development requirements of applied technical talents,vocational colleges should increase their efforts in ideological and political construction of courses,optimize the integration path of ideological and political elements and professional course content,and effectively combine ideological and political education with talent cultivation.basic accounting"is the core course of finance and commerce majors in vocational colleges.Integrating ideological and political elements into daily teaching work will effectively improve the talent quality and moral cultivation of accounting majors.The article explores the implementation path of ideological and political education in the"basic accounting"course,aiming to broaden the thinking of ideological and political education in the"basic accounting"course,provide reference for integrating ideological and political elements into professional courses,and assist in the development of ideological and political education in the course.