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新时代人才强国战略下会计职业道德课程思政建设思路研究 被引量:3

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摘要 在人才强国战略的指引下,课程思政建设是全面落实立德树人根本任务的举措。《高等学校课程思政建设指导纲要》中强调,课程思政的重要目标是帮助大学生进行正向的价值塑造,树立正确的世界观、人生观和价值观。会计职业道德课程作为会计学科的专业必修课,是高等学校推进课程思政教育的落脚点,是实施课程思政教育方案的良好平台。该文提出在会计职业道德课程教学过程中四种课程思政建设思路:基于会计职业道德树立诚信为本的职业操守;基于会计职业道德巩固法治理念;基于会计职业道德将个人价值与社会价值融合;基于会计职业道德践行人类命运共同体理念。 Under the guidance of the strategy of developing a quality workforce in the new era,the ideological construction of curriculum is a measure to comprehensively implement the fundamental task of building morality and cultivating people.The Guiding Outline of Curriculum Ideological and Political Construction in Colleges and Universities emphasizes that the important goal of curriculum ideological and political construction is to help college students to shape positive values,establish correct world outlook,and outlook on life and values.As a compulsory course of accounting discipline,accounting ethics is the foothold for colleges and universities to promote the ideological and political education of curriculum,which is also a good platform for implementing the ideological and political education program of curriculum.This paper puts forward four kinds of ideological and political construction ideas in the teaching process of Accounting Ethics course:establish professional integrity based on accounting ethics;consolidate the concept of rule of law based on accounting professional ethics;integrate personal value and social value based on accounting professional ethics;practice the concept of a shared future for mankind based onAccounting Ethics.
作者 冯姝姝
机构地区 云南财经大学
出处 《高教学刊》 2023年第S01期85-88,共4页 Journal of Higher Education
基金 云南财经大学重点专业建设项目“会计学”(校教发[2018]455号) 云南财经大学教学研究项目“立德树人视域下《会计职业道德》课程的思政教学探索与实践”(2022C06)。
关键词 会计职业道德 课程思政 人类命运共同体 课程建设思路 人才强国 Accounting Ethics ideological education human community with a shared future curriculum construction ideas strong country with talents
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