Abstract: “Economic Law Foundation” is a basic and professional core course for students majoring in accounting, which plays a very important role in implementing the fundamental task of establishing moral education and cultivating the students’ accounting quality: “being honest/moral and legal.” At the macro level, it “involves the overall situation to establish a collaborative education mechanism with other professional, basic and practice courses.” At the micro level, it “targets at the key point in motion and focuses on the moral education elements embedded in the course, digging deeply not only into the ideological and moral education elements contained in the course and teaching methods but also practicing the moral education elements through all aspects of teaching so as to link up the internal and external as well as the backward and forward education patterns.”

Key words: “Economic Law Foundation”, course moral education, path