中职《基础会计》融入德育教育实践路径研究
Research on the Practical Path of Integrating “Basic Accounting” into Moral Education in Secondary Vocational Schools

立德树人是新时代教育教学的根本任务。在中职《基础会计》课程中融入德育教育是中等职业学校会计事务专业落实立德树人根本任务的必由之路。结合中共中央、国务院印发实施的《新时代公民道德建设实施纲要》要求，教师应当积极响应新政策的号召，着力建设学生社会公德、职业道德、家庭美德、个人品德四个方面。结合时代发展与要求，以专业课为切入点，以学生活动为路线，引导学生“想”、“做”、“说”，通过创设生活化德育教学情境、丰富学生德育体验活动、创造学生分享德育学习成果或经验的机会、巧妙运用生成式德育教学等路径融入德育教育，尽可能地吸引学生主动参与，让学生在“想”、“做”、“说”中增强体验，产生成就感，进而在教师的点拨与指导下，通过自己的努力，不断形成正确的价值观，满足成长发展的需要，逐步成长为新时代的好青年。
Moral education is the fundamental task of education and teaching in the new era. Integrating moral education into the “Basic Accounting” course of secondary vocational schools is the only way for the accounting affairs major of secondary vocational schools to implement the fundamental task of moral education. Combined with the requirements of the “Implementation Outline of Citizen Moral Construction in the New Era” issued and implemented by the Central Committee of the Communist Party of China and the State Council, teachers should actively respond to the call of the new policy and focus on building students’ social morality, professional ethics, family virtues and personal morality. Combining with the development and requirements of the times, taking professional courses as the starting point and student activities as the route, we guide students to “think”, “do” and “say”. By creating a life-oriented moral education teaching situation, enriching students’ moral education experience activities, creating opportunities for students to share moral education learning results or experience, and skillfully using generative moral education teaching, we can integrate moral education into moral education, attract students’ active participation as much as possible, and enable students to enhance their experience and generate a sense of achievement in “thinking”, “doing” and “saying”, and then under the guidance of teachers, through their own efforts, to constantly form the correct values, meet the needs of growth and development, and gradually grow into a good youth in the new era.