摘要
成本会计课程是会计专业的核心课程,在其中融入思政元素,充分利用课堂主渠道,对全方位培养专业人才具有重要意义.文章阐述了成本会计课程思政的必要性,设置了成本会计课程思政的教学目标,并在此基础上展开了成本会计课程思政教学研究,利用多种教学模式充分挖掘思政元素,并与专业课程进行有效融合,以期为后期成本会计课程思政的实施提供一定的启示.
Cost accounting course is the core course of the accounting major,in which the integration of ideological and political elements and make full use of the main channel of the classroom are of great significance to the all-round training of professionals.This paper expounds the necessity of ideological and political education in cost accounting course,sets the teaching goal of ideological and political education in cost accounting course,and on this basis,launches the research on the teaching of ideological and political education in cost accounting course,fully excavates ideological and political elements by using various teaching modes,and effectively integrates with professional courses to provide some enlightenment for the implementation of ideological and political education in cost accounting course in the later period.
作者
任莉莉
李春玲
梁明伟
REN Li-li;LI Chun-ling;LIANG Ming-wei(School of Economics and Management,Yanshan University;School of Marxism,Yanshan University)
出处
《当代会计》
2022年第18期22-24,共3页
Contemporary Accounting
基金
燕山大学2022年院级教学改革与研究项目“‘成本会计’课程思政实践深化研究”(项目编号:03800050321)。
关键词
成本会计
课程思政
教育目标
思政元素
cost accounting
ideological and political education
educational objectives
ideological and political elements
