【摘要】 在数字经济背景下，企业正面临着数字化转型，大数据与会计专业课程思政建设也需与时俱进。伴随新质生产力的发展，企业对财会人才的需求逐渐由核算向管理型转变，企业对财会人才的综合素养，也提出了更高的要求。本文将针对目前高校大数据与会计专业课程思政建设中存在的对课程思政的认识与重视不够、思政元素挖掘与建设不深、思政元素融入与实践性不强等问题，提出以立德树人为根本任务，构建“一模式、三聚焦、三协同”的“一三三”思政育人体系，并探讨对应的建设保障机制，以期更好地推进数字经济背景下大数据与会计专业课程思政建设与发展。更多还原

【Abstract】 In the context of digital economy, enterprises are facing digital transformation, and the ideological and political construction of big data and accounting professional courses also needs to keep pace with The Times. With the development of new quality productivity, enterprises’ demand for accounting talents has gradually changed from accounting to management, and enterprises have also put forward higher requirements for the comprehensive quality of accounting talents. Aiming at the problems existing in the course ideological and political construction of big data and accounting major in colleges and universities, such as insufficient understanding and attention to curriculum ideological and political construction, insufficient exploration and construction of ideological and political elements, and insufficient integration and practicality of ideological and political elements, this paper proposes to take moral education as the fundamental task and build a "one model, three focus, three coordination" "one three three" ideological and political education system. And the corresponding construction guarantee mechanism is discussed in order to better promote the ideological and political construction and development of big data and accounting courses under the background of digital economy.更多还原