全过程育人视域下《财务管理》课程思政融入路径研究

Research on the Integration Path of Ideological and Political Education of Financial Management from the Perspective of Whole-Process Education

摘要: 课程思政建设是新时代高校落实立德树人根本任务、提升人才培养质量的重要路径。《财务管理》作为财经管理类专业核心课程，涉及企业筹资、投资、营运资本管理、利润分配和财务分析等关键内容，具有较强的理论性、应用性和价值引导性。当前，《财务管理》课程思政建设在实践中仍存在思政元素挖掘碎片化、融入方式表层化、教学过程协同不足和评价机制不完善等问题。基于全过程育人视角，本文结合应用型本科院校人才培养要求，围绕《财务管理》课程教学目标、教学内容、教学方法、实践任务和考核评价等环节，构建“目标重构–内容耦合–案例驱动–实践延伸–评价反馈”的课程思政融入路径。同时，结合建构主义学习理论、情境学习理论和OBE理念阐释其教育学基础，并通过齐鲁理工学院会计学专业两个平行教学班的一学期教学实验，采用问卷星前后测、深度访谈、学生作品分析和课堂观察等方式进行效果检验。研究结果表明，该路径能够有效提升学生的专业认知、课堂参与、价值判断和职业责任意识。研究认为，应立足财务管理课程知识体系和职业岗位要求，将诚信守法、风险防控、责任担当、服务实体经济、绿色发展和职业伦理等价值元素融入课堂教学全过程，推动知识传授、能力培养与价值塑造有机统一，从而提升财经类应用型人才培养质量。

Abstract: Curriculum-based ideological and political education is an important approach for colleges and universities to implement the fundamental task of fostering virtue through education and to improve the quality of talent cultivation. As a core course for finance and management majors, Financial Management covers key contents such as corporate financing, investment, working capital management, profit distribution and financial analysis, and has strong theoretical, practical and value-oriented characteristics. At present, the ideological and political construction of Financial Management still faces such problems as fragmented extraction of ideological and political elements, superficial integration methods, insufficient coordination in the teaching process and imperfect evaluation mechanisms. From the perspective of whole-process education, this paper combines the requirements of application-oriented undergraduate talent cultivation and constructs an integration path of “objective reconstruction - content coupling - case-driven teaching - practice extension - evaluation feedback” around teaching objectives, teaching contents, teaching methods, practical tasks and assessment evaluation. Meanwhile, the paper explains its educational foundation based on constructivist learning theory, situated learning theory, and the OBE concept, and tests its implementation effect through a one-semester teaching experiment conducted in two parallel classes of the Accounting major at Qilu Institute of Technology by means of pre- and post-tests on Wenjuanxing, in-depth interviews, student work analysis, and classroom observation. The results show that this path can effectively improve students’ professional cognition, classroom participation, value judgment, and sense of professional responsibility. The study suggests that value elements such as honesty and law-abiding awareness, risk prevention, responsibility, service to the real economy, green development, and professional ethics should be integrated into the whole teaching process of Financial Management, so as to promote the organic unity of knowledge transmission, ability cultivation, and value shaping, and thus improve the quality of application-oriented finance and economics talent cultivation.