Innovation and Practice in Accounting Education Based on STEM Education and Course-based Ethics Education

The digital economy is driving the transformation of accounting education to-wards interdisciplinary and value-oriented approaches. Addressing the discon-nect between traditional teaching theories and practices, as well as the label-ling" of ideological and political elements, this study constructs a du-al-dimensional integration framework combining STEM and course-based Eth-ics Education. Through policy safeguards, dynamic evaluation, and resource in-tegration, it promotes the upgrading of accounting education from skill trans-mission to integrated morality and skills," cultivating new-era talents with both digital literacy and public responsibility to serve the social governance advancement strategy.