中级财务会计学课程思政元素库构建与实践

【摘要】 中级财务会计学是会计、财务管理专业的核心课程，对学生专业素质的培养有着举足轻重的作用，如何在教学中充分发挥“立德树人”“守好一段渠”的价值引领功能是课程设计的重要环节。首先从中国式现代化与会计准则的运用和发展、科学精神与职业道德等5个角度深挖思政元素，构建思政元素库，然后以课程总论和金融资产为例深入阐述课程思政的实施，最后提炼出课程思政“润物细无声”的教学方式和预期效果，体现出会计教学的学科属性和教学规律。更多还原

【Abstract】 Intermediate Financial Accounting is the core course of accounting and financial management majors, which plays a pivotal role in cultivating students’ professional quality. How to give full play to the value-leading function of "cultivating morality and cultivating people" and "guarding a section of canal" in teaching is an important link in course design. Firstly, from the perspective of Chinese modernization, the application and development of accounting standards, scientific spirit and professional ethics,we dig deep into the ideological and political elements and construct the library of ideological and political elements. Then, we take the general curriculum and financial assets as examples to elaborate the implementation of ideological and political curriculum.Finally, we extract the teaching method and expected effect of "smooth and silent" ideological and political curriculum. It embodies the subject attribute and teaching law of accounting teaching.更多还原