In the training of accounting professionals, the integration of ideological and political education and employment education is an important way to implement the fundamental task of moral education and enhance students' professional competence. However, there are still some outstanding problems in the process of integration, such as the separation of objectives, the disconnection of content and the lack of coordination between subjects, which restrict the training effect of the comprehensive quality of accounting talents. From the four dimensions of system design, concept cognition, resource allocation and operation mechanism, the causes of the problems are analyzed. Finally, the countermeasures and suggestions corresponding to each cause are put forward : improving the integration system and evaluation system, reshaping the concept of collaborative education, optimizing the allocation of teachers and platform resources, and improving the normal linkage operation mechanism. The purpose of this study is to provide an operable practical reference for the accounting profession to construct an educational model of deep integration of ideological and political education and employment education.
Addressing the structural imbalance in smart tourism course teaching—characterized by "emphasizing technical principles while neglecting value guidance, and prioritizing case introductions over critical thinking and character cultivation"—this study takes the ideological and political education (IPE) reform of the course "Introduction to Smart Tourism" as its vehicle to construct a "dual-integration driven" teaching model. This model is driven by two wheels: interdisciplinary integration and industry-education integration. It systematically excavates the IPE elements embedded in the course, including cultural confidence, ecological protection, rural revitalization, red heritage, technological self-reliance, and data ethics. By building a full-chain IPE implementation system of "theoretical immersion—case discussion—project practice—evaluation feedback," and relying on a localized typical case database and a government-enterprise-university collaborative education platform, the model enables students to advance from "technical cognition" to "value internalization" and further to "professional practice." A three-year teaching practice shows that this model effectively enhances students' cultural identity, technological ethics awareness, and cross-cultural narrative ability, providing a replicable practical paradigm for similar universities to carry out IPE construction in smart tourism courses.
