思政元素融入《成本会计》课程教学路径研究

Integrating Ideological and Political Elements into Cost Accounting

课程思政是高校尤其是应用型本科立德树人的重要途径,按照政策要求,每门课程都应该积极配合改革。成本会计是财务管理专业和会计学专业的核心主干课程,在两个学科体系中起着举足轻重的作用,每个企事业单位、各部门成本费用核算和效益的提高都依赖于成本会计。本文从成本会计课程的内容和特点研究出发,结合思政改革的要求,探索将思政元素融入成本会计课程的方式和方法,以期对成本会计教学进行补充和完善。

Ideological and political education is an important way for colleges and universities,especially for application-oriented undergraduates,to cultivate moral character Cost Accounting is the core course of financial management and accounting,which plays a decisive role in the two discipline systems.Cost and efficiency improvement of each enterprise,institution and department depend on cost accounting.Based on the content and characteristics of the Cost Accounting course,combined with the requirements of the ideological and political reform,this paper explores approaches to integrate the ideological and political elements into this course in order to supplement and improve its teaching.