A practical exploration of ideological and political teaching in accounting courses of vocational colleges from the perspective of cultivating morally and professionally competent accounting talents
培养德才兼备会计人才视域下职业院校会计专业课程思政教学实践探究

摘要

会计工作是保障社会经济秩序稳定的职业，高素质的会计专业人才队伍有助于维护良好的社会经济秩序。职业院校将立德树人作为会计人才教育培养的根本任务，把思政教育元素融入会计专业课程，实现会计专业课程知识传授、能力培养和价值引领的统一，是培养立德、立志、立行高素质会计专业人才的关键环节。在实际的会计专业课程教学中，课程思政仍普遍存在教师重视程度不够、融合方式单一、思政元素融入度不足的局限性。会计专业人才培养与发展规划强调培养德才兼备的高素质会计人才，职业院校在会计人才培养中应牢牢把握会计专业课程思政教学的必要性，注重课程思政师资队伍建设，从混合式教学、实践教学和赛证项目的技术技能会计人才培养中，将课程思政进行多维融合，发掘与会计职业特性相契合的思政教育元素，培养学生正确的职业价值观，增强社会主义责任感与爱国情怀，确保会计专业课程思政教学常态化，是培养德才兼备高素质会计人才队伍的有效途径。

Abstract

Accounting work is a profession that ensures the stability of the social and economic order. A high-quality accounting professional team is conducive to maintaining a good social and economic order. Vocational colleges take moral education and talent cultivation as the fundamental task of accounting talent education and training, integrate ideological and political education elements into accounting professional courses, and achieve the unity of knowledge imparting, ability cultivation and value guidance in accounting professional courses. This is a key link in cultivating high-quality accounting professionals with moral integrity, aspiration and action. In the actual teaching of accounting professional courses, ideological and political education in courses still generally has limitations such as insufficient attention from teachers, single integration methods, and insufficient integration of ideological and political elements. The planning for the cultivation and development of accounting professionals emphasizes the cultivation of high-quality accounting talents with both moral integrity and professional competence. Vocational colleges should firmly grasp the necessity of ideological and political teaching in accounting courses in the process of accounting talent cultivation, pay attention to the construction of ideological and political teaching staff in courses, and integrate ideological and political education in courses in multiple dimensions from the cultivation of technical and skilled accounting talents through blended teaching, practical teaching and competition and certification projects. Uncovering ideological and political education elements that are in line with the characteristics of the accounting profession, cultivating students' correct professional values, enhancing their sense of socialist responsibility and patriotic feelings, and ensuring the normalization of ideological and political teaching in accounting professional courses are effective ways to cultivate a high-quality accounting talent team with both moral integrity and professional competence.