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.
Intermediate Financial Accountingideological and political elementsideological and political casesteaching methodsChinese modernization