资产负债表思政元素挖掘及其插入思路

在界定课程思政中思政元素内涵的基础上,对资产负债表本身及其构成所包含的思政元素进行挖掘并进一步阐释插入思路。研究显示,资产负债表及其构成蕴含的思政元素,几乎涵盖社会主义核心价值观与会计职业道德所有内涵,且是内源性而非外部强加的。

On the basis of defining the connotation of ideological and political elements in"curriculum ideology and politics",this paper explores the ideological and political elements contained in the balance sheet itself and its constitution and further explains the insertion ideas.The research shows that the balance sheet and its composition contain"ideological and political elements",which almost cover all the connotations of socialist core values and accounting professional ethics,and are endogenous rather than externally imposed.