摘要
新形势下,与专业相结合的课程思政是高校落实立德树人根本任务的重要途径,是各方高度关注的理论和实践问题.目前尚缺乏对课程思政科学内涵、结合机理、逻辑结构的深刻揭示,理论基础薄弱,实践成效不佳.该文以会计专业课程思政建设为例,立足"技术性""社会性""政策性"等职业特征,结合数智时代对会计转型升级的素养要求,按明其理、知其然、行其道的思路,全面揭示会计专业课程思政建设的必要性、可行性、实践困境与逻辑结构,进一步提出具体方法与举措,为促进理论与实践的互动协同、推动会计专业课程思政全面建设与发展提供借鉴与参考.
Abstract
Under the new situation,ideological and political education combined with specialized courses in an important approach for colleges and universities to implement the fundamental mission of fostering virtue through education.It is a theoretical and practical issue of great concern to various parties.However,in the numerous dis-cussions,there is still a lack of in-depth revelation of its scientific connotation,combination mechanism,and logi-cal structure,and the theoretical foundation is weak with poor practical results.Taking the construction of ideo-logical and political education in accounting specialized courses as an example,based on its"technical","social"and"policy"characteristics,combined with the literacy requirements for accounting transformation and upgrad-ing in the digital intelligence era,and based on understanding the reasons,knowing the meaning,and practicing its theory,this paper comprehensively reveals the necessity,feasibility,practical difficulties and logical structure of the construction of ideological and political education in accounting specialized courses,and further proposes specific methods and measures,in order to provide reference for promoting the interaction and collaboration be-tween theory and practice,and the comprehensive construction and development of ideological and political edu-cation in accounting specialized courses.
基金项目
浙江经贸职业技术学院省部级及以上教育类培育项目(21SBJP05)
浙江经贸职业技术学院2022年度教学改革项目(JG22401)