Exploring the Ideological and Political Education Assessment Reform of the Basic Accounting Course based on the OBE Concept

Curriculum ideology and politics, resonating at the same frequency with the ideological and political courses, plays an irreplaceable role in the process of fostering virtue through education of students.Aiming at the problems of ideological and political education in the traditional assessment of the basic accounting course, this paper introduces the OBE educational concept and systematically constructs a reform pathway for the ideological and political education assessment.The research first clarifies the inherent compatibility between the OBE concept and curriculum ideology and politics at three levels: goal orientation, implementation logic, and feedback mechanism, pointing out that its outcome-oriented principle can effectively promote the achievement of the training goal of cultivating both ability and political integrity.In response to the problems in traditional assessment such as unclear ideological and political goals, single assessment carriers, and weak feedback mechanisms, reforms are proposed from three dimensions: establishing a quantitative evaluation index system of professional ability plus ideological and political literacy, transforming ideological and political elements into observable and measurable specific indicators; innovating diverse assessment carriers, strengthening the practical penetration of ideological and political literacy through methods such as situational simulations and project training; constructing a closed-loop feedback mechanism of assessment-diagnosis-improvement to achieve the continuous improvement of ideological and political literacy.This reform plan provides an operable implementation framework for the ideological and political construction of accounting professional courses and has important reference value for cultivating high-quality accounting talents that meet the requirements of the new era.