教育家精神视域下中职会计专业课程思政教学模式的构建

Construction of Ideological and Political Teaching Mode for Secondary Vocational Accounting from the Perspective of Educator Spirit

摘要: 在职业教育“德技并修”的背景下，中职会计专业的课程思政实施面临着认知模糊、资源短缺、评价缺位等现实问题。本文以教育家精神为主线，尝试构建一个“四维一体、三阶递进”的课程思政教学模式。该模式从目标、内容、方法、评价四个维度进行整合，并沿着价值认知、能力融合与行为养成三个阶段进行推进，帮助会计专业技能教育与思政教育有机融合，为中职会计专业培养德才兼备的时代新人提供一种思路。

Abstract: Against the backdrop of “integrating moral education and technical skills” in vocational education, the implementation of ideological and political education in all courses for secondary vocational accounting majors still faces practical challenges such as ambiguous understanding, insufficient resources, and a lack of evaluation mechanisms. Taking the spirit of educators as the main thread, this paper attempts to construct a curriculum-based ideological and political teaching model characterized by “four dimensions integrated into one and three-stage progressive development”. The model integrates four dimensions-objectives, content, methods, and evaluation-and advances through three successive stages: value cognition, ability integration, and behavior formation. It helps to organically integrate professional accounting skills training with ideological and political education, offering a possible approach for cultivating new-era talents with both moral integrity and professional competence in secondary vocational accounting programs.