ARTICLE
20 January 2026

Teaching Reform of Financial Statement Analysis Course Based on 5E + Ideological and Political Education Model

Liqun Dong*
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1 Shandong Modern University, Jinan 250104, Shandong, China
EDS 2026 , 2(1), 70–75; https://doi.org/10.61369/EDS.202601012
© 2026 by the Author. Licensee Art and Technology, USA. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution -Noncommercial 4.0 International License (CC BY-NC 4.0) ( https://creativecommons.org/licenses/by-nc/4.0/ )
Abstract

In the digital and intelligent era, the development direction of new liberal arts has undergone a significant transformation, posing substantial challenges to traditional accounting course teaching models. As a core course in accounting majors, Financial Statement Analysis requires students not only to master fundamental financial analysis theories but also to cultivate sharp analytical skills and strong professional ethics. Traditional teaching methods struggle to genuinely inspire students' patriotic sentiments and professional ethics, whereas the "5E+Ideological and Political Education" model effectively integrates ideological elements across five key stages: attraction, exploration, explanation, transfer, and evaluation. This approach provides robust support for cultivating versatile, high-quality talents.

Keywords
"5E+ Ideological and Political Education"
teaching model
financial statement analysis
Funding
Project Title: 2025 University-Level Ideological and Political Education Demonstration Project "Financial Statement Analysis"
References

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