Digital Intelligence-Enabled Value-Infused Teaching in Public Finance: A Four-Dimensional Framework for Curriculum Ideological and Political Education

Abstract

Digitalisation is opening up new avenues for connecting disciplinary learning with value education in higher education. Digital tools have not automatically resolved the division between fiscal knowledge and questions of public interest, social equity and government responsibility in public finance. Based on relevant literature and three years of teaching public finance to second-year undergraduates, this study has identified four practical problems: the lack of integration between fiscal knowledge and public values; insufficient opportunities for contextualised and active learning; a scarcity of teaching cases; and difficulties in evaluating value-oriented learning. Therefore, it has put forward a four-dimensional system of content integration, teaching implementation, resource support and evaluation and feedback. A resource-constrained ecological infrastructure investment scenario in a hypothetical area of the upper Yellow River Basin is used to illustrate the framework.The scenario provides public policy materials and simulates funding constraints, allowing students to prioritise projects, make financing decisions, consider provision arrangements, and evaluate the cost-effectiveness of expenditure. It has not been officially introduced at this time and therefore cannot be presented as a result of a controlled experiment. Although the digital platform can be employed to organise preparation, communication, resources and process documentation, teachers’ professional judgement is still required for the interpretation of students’ reasoning and values.