The Construction of the Ideological and Political Evaluation System for the Course of "Foreign Related Accounting" Based on the CIPP Model under the Background of New Liberal Arts

In the context of the new liberal arts, in order to promote the construction of ideological and political education in university courses, the CIPP evaluation model was used to construct a curriculum ideological and political evaluation index system consisting of 4 primary indicators, 9 secondary indicators, and 22 tertiary indicators. Using this evaluation system, an analysis was conducted on the ideological and political construction of the "Foreign related Accounting" course in a certain university. The results show that the comprehensive evaluation of the course is excellent, but there are still problems with low scores in indicators such as "construction of practical training platforms or cooperative bases" and "achievement of ideological and political goals in the course". It is suggested that the course construction needs to be further strengthened in the combination of theory and practice, and the integration of explicit and implicit education.