课程思政视域下中职会计事务专业“三全育人”模式构建研究
Research on the Construction of the “Three-All Education” Model for Accounting Major in Secondary Vocational Schools from the Perspective of Ideological and Political Education in Courses

当前，中职思想政治教育依旧深陷“孤岛困境”，思政教育与专业教学“两张皮”的现象仍较为严重。在明晰课程思政的核心要旨，领会课程思政与“三全育人”的跨界协同关系，把握新时代改革发展背景下中职会计事务专业学生应当具备的职业素养，以及洞悉中职会计事务专业所蕴含的思政元素和课程思政特点的基础之上，构建思政课与专业课相融合的课程思政体系，充分发挥社会主义价值观的引领作用，是破解中职思政教育“孤岛困境”的关键举措。
Currently, ideological and political education in vocational schools remains trapped in an “isolated island dilemma”, with a pronounced phenomenon where ideological and political education and professional teaching are “two separate entities”. To address this issue, it is crucial to clarify the core essence of ideological and political education in courses, comprehend the cross-disciplinary synergy between ideological and political education and the “Three-All Education” grasp the professional qualities that vocational accounting students should possess in the context of reform and development in the new era, and understand the ideological and political elements and characteristics inherent in vocational accounting courses. Based on these insights, constructing an ideological and political education system that integrates ideological and political courses with professional courses, and fully leveraging the guiding role of socialist values, are key measures to overcome the “isolated island dilemma” of ideological and political education in vocational schools.