会计学课程思政教育评价体系的构建与应用启示

The Construction and Application of the Evaluation System of Ideological and Political Education in Accounting Courses

根据会计学课程思政教育目标,基于综合性素质培养理念,运用层次分析法、专家打分和李克特七级量表等综合分析方法,构建了会计学课程思政教育评价体系并为指标赋予权重。该体系涵盖了会计知识与思政融合、会计伦理道德、会计创新能力和会计行业参与4个二级维度,以及知识深度与广度、案例分析与思政元素等16个三级指标及32个指标度量标准。基于该评价体系开展实证研究,从学校、教师和学生三个维度提出相关建议,旨在推动会计学课程思政教育改革。

According to the objectives of ideological and political education in accounting courses,based on the concept of comprehensive quality training,comprehensive analysis methods such as analytic hierarchy process,expert scoring and Likert seven-level scale were used to construct the evaluation system of ideological and political education of accounting courses,and assign weights to indicators.The system includes four second-level dimensions as the integration of accounting knowledge and ideology and politics,accounting ethics and morality,accounting innovation ability and participation in the accounting industry;sixteen third-level indicators such as depth and breadth of knowledge,case analysis and ideological and political elements;and thirty-two index measurement standards.Aiming to promote the reform of ideological and political education in accounting courses,this paper conducts empirical research and puts forward relevant suggestions from the three levels of schools,teachers and students.