摘要：课程思政是将思想政治理论内容融入到专业课程教学设计之中，使思政元素与专业知识同向同行，形成协同效应，本文以ERP财务业务一体化应用课程为例，对思政元素融入课程的必要性和可行性进行了分析，论述了思政元素融入ERP财务业务一体化应用课程的教学原则和教学方法，从而为会计专业如何进行思政建设提供了一定的参考。

Abstract: the course of Ideological and political theory is to integrate the content of Ideological and political theory into the teaching design of professional courses, so that the ideological and political elements and professional knowledge go hand in hand to form a synergistic effect. Taking the ERP financial business integration application course as an example, this paper analyzes the necessity and feasibility of the integration of Ideological and political elements into the course, and discusses the teaching principles and teaching methods of the integration of Ideological and political elements into the ERP financial business integration application course, Thus, it provides a certain reference for how to carry out ideological and political construction in accounting specialty.