Research on Teaching Design of Cost Accounting under the Concept of "Curriculum-based Ideological and Political Education"

Abstract

Curriculum-based ideological and political education is a crucial measure for universities to fulfill the fundamental task of fostering virtue through education in the new era. Based on a review of the historical origins and developmental trajectory of this concept, this paper analyzes the shortcomings in the cost accounting course at Anhui University of Finance and Economics regarding the integration of ideological and political elements, teaching methods, evaluation mechanisms, and faculty capabilities. It proposes an overarching design framework of "one core, three dimensions, and four integrations," and systematically designs an ideological and political integration plan using the "Legal Foundations of Cost Accounting" teaching unit as an example. The study concludes that the construction of ideological and political education in cost accounting should be guided by socialist core values, establishing a teaching objective system that unifies knowledge impartation, skill cultivation, and value shaping. It advocates for the organic integration of ideological and political elements into theoretical instruction, case-based teaching, scenario simulation, and practical training, achieving alignment and synergy between professional education and ideological-political education.