Exploration of Ideological and Political Education in Management Accounting Courses Based on the OBE Concept

As an important participant in economic and social operation, the cultivation of professional ethics and rule of law consciousness of financial talents directly affects the social and economic order, and as one of the core courses of accounting and finance, it is necessary to constantly adjust the teaching content to adapt to the development of social economy. Based on the concept of OBE, this paper takes the Management Accounting course as an example, and analyzes the value dimensions in the professional cultivation objectives, and quantifies the ideological indicators such as “cultivation of professional ethics”, “cognition of social responsibility” and “cultivation of national sentiment”. By analyzing the value dimensions in the professional cultivation objectives, we quantify the indicators of ideology and politics such as “cultivation of professional ethics”, “awareness of social responsibility” and “cultivation of family and national sentiment”, and incorporate the elements of ideology and politics into each module of the curriculum, so as to realize the symbiotic effect of “ideology and politics empowering the profession, and the profession feeding back the ideology and politics” in educational practice.