应用型本科院校会计类课程混合式教学改革研究——以《中级财务会计》为例

Research on the Blended Teaching Reform of Accounting Courses in Applied Undergraduate Institutions—Taking “Intermediate Financial Accounting” as an Example

摘要: 本研究旨在深入剖析应用型本科院校会计类课程混合式教学改革，以《中级财务会计》课程为切入点，通过文献研究法、问卷调查法等多种研究方法，综合分析国内外相关研究现状，并结合教学实践数据进行深入探讨。研究发现，混合式教学在提升教学效果、增强学生实践能力等方面具有显著优势，但在实施过程中也面临如线上线下学时分配、教学效果评价等关键问题。本研究提出了针对性的解决方案与实施策略，为应用型本科院校会计类课程教学改革提供了有益的参考，有助于推动会计教育领域的创新发展。

Abstract: This research aims to deeply analyze the blended teaching reform of accounting courses in applied undergraduate institutions. Taking the “Intermediate Financial Accounting” course as an example, through various research methods such as literature research and questionnaire survey, it comprehensively analyzes the relevant research status at home and abroad and conducts an in-depth discussion based on teaching practice data. The study finds that blended teaching has significant advantages in improving teaching effectiveness and enhancing students’ practical abilities, but also faces key issues such as the allocation of online and offline class hours and the evaluation of teaching effectiveness during the implementation process. This research proposes targeted solutions and implementation strategies, providing useful references for the teaching reform of accounting courses in applied undergraduate institutions and contributing to the innovative development of the accounting education field.