“课程思政”融入中职《基础会计》建设路径研究
Research on the Construction Path of “Curriculum Ideology and Politics” Integrated into “Basic Accounting” in Secondary Vocational Schools

全面推进课程思政建设，是落实立德树人教育根本任务的重要举措。《基础会计》对于会计专业的学生而言既是基础课程，也是核心课程，对后续会计专业知识的学习起着重要的铺垫作用。将思政教育融入《基础会计》教学中，对于培养高素质型技术技能人才具有深远意义。当前面临着专业课教学中思政元素挖掘难度大，教师思政意识不足，教学方法单一，评价体系不健全等一系列问题。因此，在“课程思政”视域下，针对当前《基础会计》教学中出现的问题，提出将“课程思政”融入到中职《基础会计》中的有效举措，以期对中职会计专业思政教育教学改革提供有效参考，推动中职学校思想政治工作高质量发展。
Comprehensively promoting the ideological and political construction of curriculum is an important measure to implement the fundamental task of moral education. Basic Accounting is not only a basic course but also a core course for students majoring in accounting, which plays an important role in foreshadowing the subsequent study of professional accounting knowledge. The integration of ideological and political education into the teaching of Basic Accounting is of profound significance to the cultivation of high-quality technical skills. At present, we are faced with a series of problems, such as the difficulty of discovering ideological and political elements in the teaching of specialized courses, the lack of ideological and political awareness of teachers, the single teaching method, and the imperfect evaluation system. Therefore, in the perspective of “curriculum ideology and politics”, in view of the current problems arising from the “basic accounting” teaching, proposed “curriculum ideology and politics” into the secondary “basic accounting” effective measures, in order to provide an effective reference for secondary vocational accounting education and teaching reform and promoting the development of secondary vocational school ideological and political work of high quality.