基于MOOC的成本会计学课程“线上 + 线下”混合式教学改革探索

Exploration of “Online + Offline” Blended Teaching Reform in the MOOC-Based Cost Accounting Course

摘要: 成本会计学作为财会类专业的核心专业课程，兼具理论性、实践性和应用性，是衔接会计学、中级财务会计等课程的关键纽带，直接影响了学生专业素养和岗位适配能力的培养。在数字化教育转型背景下，传统“教师讲授 + 学生被动接受”的单一课堂教学模式，已难以满足成本会计学课程对实践应用、自主学习和思维创新的教学要求，也无法适配当代学生的学习习惯。MOOC平台凭借资源丰富、学习灵活、互动性强的优势，为“线上 + 线下”混合式教学模式的落地提供了重要支撑。本文在梳理MOOC应用于会计类课程教学相关研究的基础上，结合成本会计学课程自身特点，剖析当前课程教学存在的突出问题，探索基于MOOC平台的“线上 + 线下”混合式教学改革路径，旨在优化教学过程、提升教学质量，培养符合行业需求的应用型财会人才，同时为同类课程教学改革提供参考借鉴。

Abstract: As a core professional course for accounting and finance majors, Cost Accounting possesses theoretical, practical, and applicative characteristics. It serves as a crucial link connecting foundational courses such as Accounting and Intermediate Financial Accounting, directly influencing the cultivation of students’ professional competence and their ability to meet job requirements. Against the backdrop of digital education transformation, the traditional single classroom teaching model of “teacher lectures + student passive reception” can no longer satisfy the teaching demands of the Cost Accounting course for practical application, independent learning, and innovative thinking, nor can it adapt to the learning habits of contemporary students. MOOC platforms, with their advantages of rich resources, flexible learning, and strong interactivity, provide significant support for implementing the “online + offline” blended teaching model. Based on a review of research related to the application of MOOCs in accounting course teaching, this paper analyzes the prominent problems existing in the current teaching of the Cost Accounting course, considering its specific characteristics. It explores a reform path for “online + offline” blended teaching based on MOOC platforms, aiming to optimize the teaching process, enhance teaching quality, cultivate applied accounting talents who meet industry demands, and provide a reference for the teaching reform of similar courses.