In the digital and intelligent era, the development direction of new liberal arts has undergone a significant transformation, posing substantial challenges to traditional accounting course teaching models. As a core course in accounting majors, Financial Statement Analysis requires students not only to master fundamental financial analysis theories but also to cultivate sharp analytical skills and strong professional ethics. Traditional teaching methods struggle to genuinely inspire students' patriotic sentiments and professional ethics, whereas the "5E+Ideological and Political Education" model effectively integrates ideological elements across five key stages: attraction, exploration, explanation, transfer, and evaluation. This approach provides robust support for cultivating versatile, high-quality talents.