中职会计专业数学课程思政的实践路径研究——以“函数”教学为例

Research on the Practical Path of Curriculum-Based Ideological and Political Education in Mathematics for Secondary Vocational Accounting Majors—Taking “Functions” Teaching as an Example

摘要: 本研究针对中职会计专业数学课程思政教学中存在的元素挖掘表面化、与专业实践脱节等问题，基于建构主义、隐性教育及成果导向教育理论，构建了“三环五步”实践路径模型(三环：课前准备环、课中实施环、课后升华环；五步：思政目标对标、教学内容重构、职业情境创设、多元活动探究、价值评价与反思)。通过“企业本量利分析”“个人所得税计算”等教学案例的实践，表明该路径能有效激发学生学习兴趣，在知识建构与技能训练中潜移默化地培育其严谨、诚信、负责的核心职业素养，为专业课程思政提供了可复制的范式。

Abstract: This study addresses issues in curriculum-based ideological and political education within mathematics for secondary vocational accounting majors, such as superficial exploration of elements and a disconnect from professional practice. Based on constructivism, implicit education, and outcome-based education theories, it constructs a “Three Circles and Five Steps” practical path model (Three Circles: pre-class preparation, in-class implementation, post-class sublimation; Five Steps: aligning ideological and political goals, reconstructing teaching content, creating vocational scenarios, exploring through diverse activities, evaluating values and reflecting). Through the practice of teaching cases such as “Enterprise Contribution-Volume-Profit Analysis” and “Individual Income Tax Calculation,” it shows that this path can effectively stimulate students’ learning interest and subtly cultivate their rigorous, honest, and responsible core professional qualities during knowledge construction and skill training, providing a replicable model for curriculum-based ideological and political education in professional courses.