Research on the Design of Ideological and Political Objective Matrix for Accounting English Course Based on OBE –– with Reference to the Competency Framework of Certified Public Accountants

In recent years, the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses. Accounting English, as an important course for cultivating international accounting talents, urgently needs to integrate professional ethics and national consciousness into professional teaching [1]. In response to the lack of a professional reference system for ideological and political education in accounting English courses, this paper, guided by the OBE educational concept, constructs a three-dimensional objective matrix model based on the international Certified Public Accountant (CPA) competency framework. By deconstructing the IFAC professional competence standards, a mapping mechanism of “professional competence-language carrier-ideological and political content” is proposed.