This paper

titled “Study on the Integration of Ideological and Political Education into Accounting Virtual Simulation Experimental Courses Based on the OBE Concept”

explores how to incorporate ideological and political education into accounting education with the aim of cultivating students’ comprehensive qualities and moral values. By establishing course objectives and content

designing teaching centered around students

guiding cooperative learning

and implementing a sound assessment system

it is possible to construct an OBE-oriented framework for accounting virtual simulation experimental courses with ideological and political education. Such a teaching model can effectively enhance students’ interest and motivation in learning

develop their comprehensive abilities and professional ethical qualities

and provide valuable references for the cultivation of accounting talents.