Probe - Accounting, Auditing and Taxation

A study of cultivation pathways for ideological and political competence in finance students: A supply–demand coupling approach to the "five dimensions and twenty measures"

Wanjun Jia

The Tourism College of Changchun University

Yingzi Xu

The Tourism College of Changchun University

DOI: https://doi.org/10.59429/paat.v8i1.13642

Keywords: ideological and political literacy in finance majors; curriculum-based ideological and political education (CIPE); supply–demand coupling perspective; cultivation pathways

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Abstract

Curriculum-based ideological and political education (CIPE) should integrate disciplinary logic with value guidance. In finance programs, CIPE often suffers from fragmented objectives, content, and implementation, while mismatches between supply and demand limit its effectiveness. This study, adopting a supply–demand coupling perspective, proposes a "Five Dimensions–Twenty Measures" framework for cultivating ideological and political literacy and delineates its pathways across curriculum design, pedagogy, practical training, and assessment. The framework offers a systematic theoretical reference for enhancing CIPE in finance and broader business disciplines.

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