管理会计课程思政建设研究

Study on Ideological and Political Construction of Management Accounting Course

课程思政教育理念有利于高校提高人才培养质量、打破思想政治教育的“孤岛”现象。管理会计作为会计学专业重要课程之一,对于会计人才培养起着十分重要的作用,因此有必要推进管理会计课程思政建设。基于课程思政的内涵、管理会计课程思政的重要意义和存在的问题,从提高教师课程思政综合能力、挖掘课程思政元素资源、完善考核评价机制、实施多元化课程思政融入方式四个方面探讨管理会计课程思政教学的实践路径,以期为管理会计课程思政教学改革提供参考。

As a new way of personnel training,curriculum ideological and political education is conducive to improving the quality of personnel training and breaking the“island”phenomenon of ideological and political education.As one of the important courses of accounting,management accounting plays a very important role in the training of accounting talents,so it is necessary to speed up the ideological and political construction of management accounting courses.Based on the connotation of curriculum ideological and political education,the significance and existing problems of ideological and political education of management accounting,the practical path of ideological and political teaching in the course of management accounting is discussed from four aspects:improving teachers'comprehensive ability of ideological and political education,mining the resources of ideological and political elements in the course,perfecting the assessment and evaluation mechanism,and implementing diversified ways of ideological and political integration,in order to provide reference for the reform of ideological and political teaching in the course of management accounting.