在会计教育中融入思政元素的理论与实践

Xiaojie Peng, Chunyan Wu, Wenqing Zhang
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引用次数: 0

摘要

二十一世纪经济的飞速发展给会计人员带来了更多新的挑战和要求,会计人员所依托的社会环境和国家制度也在不断变化。然而,现代会计人才不仅需要根据国内经济环境不断做出改变,还必须不断学习国际会计准则,拓宽国际视野。本文主要从我国会计人才的培养目标和课程设置入手,在会计教育中充分融入思政教育元素。首先,探讨思政教育的理论内涵,明确其在会计教育中的目标和意义。通过分析国际会计教育的先进经验,为会计教育中思政元素的设计提供理论支撑和国际视野。其次,探讨在会计教育实践中如何将思政元素融入教学内容、教学方法和教学评价。包括如何通过案例教学、讨论式学习等方式将思政教育与会计专业知识教学相结合,如何建立既评价学生专业知识掌握情况又评价学生思政素养的教学评价体系。最后,总结了思政元素在会计教学中的实践成效,分析了存在的问题,并对未来会计教学改革提出了建议。同时,展望了思政元素与会计教育融合的未来发展趋势,为会计教育的不断完善提供参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Integration of Theory and Practice of Civic and Political Elements in Accounting Education
The rapid economic growth of the twenty-first century has brought more new challenges and requirements for accountants, who rely on the social environment and national systems that are constantly changing. However, modern accounting talents not only need to constantly make changes according to the domestic economic environment, but also must constantly learn international accounting standards and broaden their international perspective. This paper mainly focuses on the training objectives and curriculum of Chinese accounting talents, and fully integrates the elements of Civic and Political Education in accounting education. First of all, the theoretical connotation of Civic Education is explored to clarify its goal and significance in accounting education. By analyzing the advanced experience of international accounting education, it provides theoretical support and international perspective for the design of Civic and Political elements in accounting education. Secondly, it explores how to integrate the Civic and Political elements into the teaching content, teaching methods and teaching evaluation in the practice of accounting education. This includes how to combine Civic and political education with the teaching of accounting professional knowledge through case teaching and discussion-based learning, and how to establish a teaching evaluation system that evaluates students' mastery of professional knowledge as well as their Civic and political qualities. Finally, it summarizes the effectiveness of the practice of Civic and Political elements in accounting education, analyzes the existing problems, and puts forward suggestions for the future reform of accounting education. At the same time, it looks forward to the future development trend of the integration of the Civic and Political elements with accounting education to provide reference for the continuous improvement of accounting education.
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