Common wealth is an essential requirement of socialism and an important feature of chinese modernization. In order to achieve common prosperity, social equity and justice must be promoted through the construction of a system of initial, redistributive and three distributions of science. In this process, the accounting profession can provide an important underpinning for the foundation of a common wealth system by strengthening financial management, performance evaluation and risk management. From the role of digitization in tax administration in the promotion of corporate prosperity, to the contribution of digital inclusive finance to regionally balanced development in factor spatial flows, to the guarantee of urban-rural integration in the context of rural renewal, the financial sphere is closely linked to common wealth. In the course of their professional courses, they should be guided by the concept of “three children”, which integrates the concept of shared wealth into the teaching process and fosters the development of applied financial resources with both professional competence and a common sense of wealth。
The value of the idea of shared wealth in thinking about politics in the professional courses of finance
The integration of the concept of shared wealth into the financial and professional curriculum should reflect the synergy between the “transfer of professional skills” and the “leading of values”, whose impact can be analysed in terms of the three dimensions of perception, competence and culture。
In terms of cognitive dimensions, traditional finance professional education is too technocratic, and integration into the idea of shared wealth can re-engineer the value orientation of education. The concept of “no loss and no inequality” advanced by the first qiners, which echoes the principles of fair tax burden and fair distribution in the work of modern finance societies, provides a deep cultural foundation for the construction of an ethical system of financial expertise. At the same time, the political wisdom inherent in excavating accounting expertise is that interpreting the share of labour income in the financial statements of enterprises and taking advantage of the principle of fair tax burden in tax planning will make students aware that accounting is not simply a technical exercise, but a microcarrier that regulates the distribution of benefits and ensures the well-being of people。
In terms of capacity dimensions, the overall and systemic nature of the common wealth goals requires that financial talent development focus on the expansion of cross-border integration and the strengthening of composite capacities. For school students, a solid professional base is fundamental and core skills, such as accounting entries and financial statement preparation, must be mastered. But that alone is not enough. It should also have the capacity to use big data digitizing tools such as python, the rpa financial robots, in order to be precise in responding to and meeting diversified financial practice needs。
In terms of cultural dimensions, the wealth ethic embedded in china's excellent traditional culture is a valuable resource for thinking about politics in the professional courses of finance. The key is to find cultural and professional points of convergence, which cannot be rigid. For example, the interpretation of the term “interest balance” can be combined with the analysis of cases of financial fraud by individual listed companies, such as false income, tax evasion and tax evasion, to make it clear to students that these actions not only harm the interests of investors but also run counter to the traditional notion of “interest”. It is also possible to compare how good-faith enterprises can gain market confidence through standardized financial accounting and thus achieve sustainable development by making students aware of the bottom line of integrity in financial work, both as a professional ethical requirement and as an ethical legacy of the right traditional wealth, and thus by consciously avoiding violations in future financial accounting and tax reporting。
A common wealth strategy to effectively access the professional skills curriculum
The comprehensive parenting model, based on the “workcard” model, allows for the integration of a common wealth strategy into financial and professional development programmes, and for the construction of a “theory, practice, virtual simulation of truth” teaching system。
In the course of professional basic courses, the foundation of accounting can include accounting cases related to the construction of collective economic organizations at the village level, explaining how the “revenue distribution” subject captures the rural population's share of public service expenditures, and helping students to build the concept of the financial management of services at the grass-roots level. The wisdom tax declaration and regulation should be based on the current digitalized tax context by designing an analytical mandate for a common wealth policy that allows students to use a model filing system to calculate tax incentives for micro-enterprises, research and development costs, etc., so as to understand the impact of policies on enterprises and the function of fiscal policy in regulating income distribution。
At the core of professional courses, smart cost accounting and management, management accounting practice, can jointly launch a simulation project that simulates the distribution of costs and benefits in the industrial chain of “business + cooperatives + farmers” and enables students to understand how cost reduction and profit sharing can be achieved through financial collaboration in the supply chain. Courses such as " financial big data analysis " , " the use of big data technology in finance " , should focus on the competency interface, guide students in collecting and analysing open data from different enterprises, evaluating corporate contributions from research and development inputs, employee wages, energy consumption per unit, etc., and tapping social development information reflected in financial data。
In the integrated hands-on training sessions, courses such as the business palette simulation training and the integrated training in cloud finance accounting should create a realistic scenario. Through the introduction of the rural industries renewal project, students are required to complete the process from tax planning to financial analysis packages and to process genuine proofs of dissensitization on virtual simulation platforms to improve the overall integrated capacity of students to use digital tools for regional development。
To deepen the practice of cooperative teaching and education for mutual enrichment
On the basis of the integration of “in-school hands-on + out-of-school practice” teachings, the finance curriculum is designed to integrate the requirements of common wealth-building and to make the development of finance professionals more responsive to the needs of economic and social development。
In schools, the upgrading of teaching content should reflect the goal of shared enrichment. The built-in smart finance hands-on training centre will be used to develop the relevant feature modules. For example, in the course " financial big data analysis " some de-sensitized data can be added, such as interregional transfers, rural industrial rehabilitation subsidies, etc., to guide students in assessing policy effectiveness. In the course " wisdom tax declaration and management " , emphasis can be placed on the case of tax incentives for micro-enterprises, allowing students to calculate the extent to which policies can change business profits and employee income. In addition, a hands-on training project that simulates the distribution of collective economic benefits at the village level could be designed using a project-based teaching approach to prepare students for the future of rural development by learning basic financial work in close proximity to the real situation。
From an out-of-school perspective, schools should deepen and work with businesses to focus on practical problems. It is important to make full use of the existing bases of cooperation in schools and to help students develop a deeper understanding of the relationship between the promotion of mutual enrichment and the strengthening of financial and professional development. For example, in a practice base with local accounting firms, mentors can be arranged to lead students to assist local micro-enterprises, farmers ' cooperatives in tax planning and compliance inspection. The digital economy is flourishing, and the finance profession can also use digital tools to analyse how inclusive financial policies affect farmers ' loans, the cost of financing micro-enterprises, etc., so as to provide professional support to meet grass-roots financial needs and reduce regional disparities. Such a model of collaboration in schools would enable students to gain access to real financial work, as well as to use expertise to contribute to joint enrichment practices。
Highlight shared wealth orientation in innovation appraisal and digital empowerment
In order to deepen fertility under the goal of shared wealth, innovative approaches and the use of digital technologies should be introduced. It is necessary to change the previous practice of using only final examination papers and to establish a system of multiple evaluation that focuses on “learning processes and end results” and integrates students' understanding and practice of shared wealth into the appraisal focus。
In terms of regular achievements, “financial points of co-benefit” could be established to record students' participation in out-of-school practice. In the case of final examinations, there should be an innovation in the subject matter, using a new form of “case analysis plus programme design”. For example, the provision of financial information for a rural revitalization project allows students to design a programme that simultaneously achieves “tax optimization” and “revenue distribution”. It is important not only to see whether the calculations are accurate, but also to assess whether the programme takes into account factors such as helping farmers increase their incomes, whether it gives priority to low-income farmers, and whether it plans to set aside funds for rural public goods。
In the area of digital empowerment, policies should be more closely linked to teaching through digital technology, in conjunction with the modernization of the digital economy and public services. On the one hand, it is possible to build a “common rich financial resource bank” by regularly updating policy documents on the management of funds dedicated to common wealth-building, financial supervision for all, etc., and by collating practical cases of enterprises and villages that promote common wealth, accompanied by lectures and videos to facilitate online learning by students. On the other hand, in conjunction with courses such as “the use of big data technologies in finance”, a digital tax and co-benefits board could be developed, focusing on data such as how the digitalization of taxes helps micro-enterprises to survive, how many farmers are covered by inclusive financial loans, and graphically presenting the contribution of finance to common wealth. In addition, institutions in a position to do so can use virtual simulation techniques to simulate financial meeting scenarios such as grass-roots discussions on the distribution of benefits, so that students, through their different roles in decision-making, can gain insight into the role of finance in the service of shared wealth in the insinuation experience。
Looking towards the future, as the practice of shared wealth continues to develop, the financial and professional curriculum needs to focus further on two directions: integration of the concept of shared wealth. One is to strengthen digital literacy, to integrate the digital economy with digital inclusive financial development, and to add “digital finance and common wealth” to the curriculum, such as teaching how to use big data to analyse farmers' credit status and transparent regulation of public goods through block chain technology. The second is to expand regional adaptation capacity, compare different regional financial policies and build financial capacity of students around the key to development. In response to the differences in the financial needs of different regions in terms of urban-rural integration and industrial development, the focus of rural revitalization assistance districts has been on the regulation of agro-related finance, the emphasis on innovative applications of digital taxation in the developed regions of the east, and the need to guide students to regional realities, design appropriate financial programmes and improve the accuracy of services for mutual enrichment. Ultimately, a pool of applied, complex financial talent was developed to provide professional support for the building of common wealth。
[scientific and technical institutes of the shuzhou state] this document is entitled “resource-industry-space” zhejiang state philosophy and social science planning project, 2025
