A Study on the Integration of Teaching on Borrowing Costs and Financing Costs in International Trade Enterprises Under the Guidance of Ideological and Political Education in the Curriculum

Liping Wang; Bin He; Zijie Zhou

doi:10.63313/EH.9087

Authors

Liping Wang School of Management, Foshan University, Foshan 528000, Guangdong Province, China Author
Bin He School of Economics, Foshan University, Foshan 528000, Guangdong Province, China Author
Zijie Zhou School of Economics, Foshan University, Foshan 528000, Guangdong Province, China Author

DOI:

https://doi.org/10.63313/EH.9087

Keywords:

Integrating Ideological and Political Education into Courses, Borrowing Expenses, Financing Costs, Teaching Integration

Abstract

The in-depth advancement of ideological and political education in courses requires the organic integration of value-oriented guidance and professional knowledge at the theoretical level. This paper uses borrowing costs and the financing costs of international trade enterprises as knowledge carriers, incorporating the theory of incomplete markets from finance, the information economics theory from accounting, and the theory of externalities from international trade to construct an interdisciplinary analytical framework of “financing behavior—accounting recognition—economic consequences.” On this basis, the paper proposes an integration pathway for ideological and political education that is endogenous to the theoretical logic of the discipline, providing a theoretical foundation for finance and economics courses to achieve the unity of knowledge transmission and value cultivation.

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