【摘要】 为落实高等学校立德树人的根本任务，推进课程思政建设，本文以“会计学原理”课程的建设为例探讨会计学专业课程教学改革，建立包括知识目标、能力目标、情感目标和素质目标四维目标体系，结合马克思主义科学理论、社会主义核心价值观、中华优秀传统文化等内容挖掘教学中的思政元素，从课程的各个环节论述了思政教学实践，尝试通过教师团队建设、线上教育平台和实践教育平台建设等多个角度建立课程思政建设保障制度。更多还原

【Abstract】 In order to carry out the fundamental task of moral cultivation in colleges and universities and promote the construction of curriculum ideology and politics, taking the construction of Accounting Principles course as an example, this paper explores the reform of accounting teaching and establishes a target system including knowledge target, ability target, emotion target and quality target. Ideological and political elements in the teaching content are explored with Marxist scientific theory, socialist core values, excellent traditional Chinese culture, etc.Ideological and political teaching practice is discussed in each link of the course. The guarantee system of ideological and political construction is established in aspects of teaching staff construction, online education platform and practical education platform construction.更多还原