Research on the Path of Ideological and Political Education in Accounting Curriculum Empowered by Virtual Simulation Technology under the Industry-Education Integration Model

本文探讨产教融合模式下虚拟仿真技术赋能会计学专业课程思政建设路径。基于文献梳理，剖析产教融合、虚拟仿真技术与课程思政的发展及融合现状，指出协同育人研究的不足。结合会计学专业特点，提出校企协同开发“思政化”课程内容、建设实践基地、提升教师能力等路径，并依托虚拟仿真技术优化理论与实践教学，突破传统局限。未来需开发思政案例库，加强校企合作，构建评价机制，培养德才兼备的会计人才。This paper explores the path of integrating ideological and political education in accounting courses through virtual simulation technology under the industry-education collaboration model. Based on a literature review, it analyzes the current development and integration status of industry-education collaboration, virtual simulation technology, and ideological-political education, highlighting gaps in collaborative education research. Aligning with the characteristics of accounting disciplines, the study proposes pathways such as co-developing “ideologically enriched” curriculum content with enterprises, establishing practical training bases, and enhancing faculty capabilities. Virtual simulation technology is leveraged to optimize theoretical and practical teaching, transcending traditional limitations. The study will be dedicated to building a repository of Political Education case studies, strengthening industry-academia collaboration and establishing evaluation mechanisms in the future, in order to cultivate accounting professionals with both ethical integrity and professional competence.