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【摘要】線上線下互動式教學模式直接突破了傳統教學模式的局限性，擴展了教學時間與空間，并通過其自身的獨特優勢，即豐富教學資源、多元化教學方式、較高教學效率與水平等，得以在高校財務會計課程中實(shi)現(xian)廣(guang)泛應用(yong)(yong)，使得教學效率與(yu)質(zhi)量得到(dao)了(le)顯著(zhu)提升。據(ju)此，本文主(zhu)要對(dui)在高校財務(wu)會計課程中線(xian)上線(xian)下(xia)互動教學模(mo)式的有(you)效應用(yong)(yong)進行了(le)詳細(xi)分析。

【關鍵詞】財務會計(ji)課(ke)程；線(xian)上(shang)線(xian)下(xia)教學模式(shi)；互動

一(yi)、在(zai)高(gao)校財務會計課程中(zhong)線(xian)(xian)上線(xian)(xian)下互動教學模式的應用(yong)分(fen)析(xi)

（一(yi)）線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)互(hu)(hu)動(dong)(dong)(dong)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)應(ying)(ying)具備(bei)的(de)(de)(de)(de)(de)條件(jian)。以(yi)(yi)互(hu)(hu)聯網為基礎的(de)(de)(de)(de)(de)云教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)構(gou)建(jian)，是(shi)實(shi)(shi)現高校(xiao)(xiao)(xiao)(xiao)線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)互(hu)(hu)動(dong)(dong)(dong)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)的(de)(de)(de)(de)(de)必(bi)備(bei)條件(jian)，在(zai)(zai)此(ci)平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)上(shang)(shang)(shang)(shang)，融合(he)(he)適(shi)(shi)用于(yu)各(ge)(ge)種教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)層次(ci)(ci)要(yao)(yao)(yao)求的(de)(de)(de)(de)(de)視頻教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)資(zi)源(yuan)(yuan)(yuan)，學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)可以(yi)(yi)隨時(shi)(shi)進(jin)(jin)入平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)，選(xuan)擇(ze)所需(xu)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)課(ke)(ke)(ke)(ke)(ke)(ke)件(jian)。在(zai)(zai)平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)上(shang)(shang)(shang)(shang)，還(huan)(huan)配置(zhi)了適(shi)(shi)合(he)(he)各(ge)(ge)層次(ci)(ci)學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)(de)(de)練習題(ti)(ti)與測(ce)驗(yan)題(ti)(ti)，以(yi)(yi)助于(yu)學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)充(chong)分了解(jie)自(zi)(zi)身(shen)的(de)(de)(de)(de)(de)知(zhi)識(shi)水平(ping)(ping)(ping)(ping)(ping)。在(zai)(zai)平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)上(shang)(shang)(shang)(shang)，還(huan)(huan)應(ying)(ying)設(she)(she)置(zhi)線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)答疑解(jie)惑與討論區域，邀請具備(bei)豐(feng)(feng)富(fu)經(jing)驗(yan)的(de)(de)(de)(de)(de)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)師(shi)(shi)或(huo)(huo)工作(zuo)人員，在(zai)(zai)線(xian)(xian)(xian)(xian)(xian)(xian)為學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)答疑解(jie)惑。就(jiu)財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)的(de)(de)(de)(de)(de)課(ke)(ke)(ke)(ke)(ke)(ke)堂教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)，高校(xiao)(xiao)(xiao)(xiao)則(ze)應(ying)(ying)適(shi)(shi)當調整教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)，優化豐(feng)(feng)富(fu)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)內(nei)容，其(qi)不能(neng)(neng)局限在(zai)(zai)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)基本內(nei)容傳授(shou)(shou)上(shang)(shang)(shang)(shang)，還(huan)(huan)應(ying)(ying)進(jin)(jin)一(yi)步鞏固學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)所學(xue)(xue)(xue)(xue)(xue)(xue)知(zhi)識(shi)，切實(shi)(shi)解(jie)決學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)難題(ti)(ti)，以(yi)(yi)便于(yu)提高學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)知(zhi)識(shi)水平(ping)(ping)(ping)(ping)(ping)與實(shi)(shi)踐(jian)(jian)技能(neng)(neng)。線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)是(shi)有(you)機(ji)反映各(ge)(ge)高校(xiao)(xiao)(xiao)(xiao)培(pei)(pei)養學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)質量的(de)(de)(de)(de)(de)關鍵性因素，所以(yi)(yi)線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)與線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)都十分重要(yao)(yao)(yao)。（二(er)）線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)互(hu)(hu)動(dong)(dong)(dong)式(shi)(shi)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)的(de)(de)(de)(de)(de)應(ying)(ying)用。1.管理(li)模(mo)式(shi)(shi)。首先(xian)，我(wo)國教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)主(zhu)(zhu)管部門應(ying)(ying)加強云教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)建(jian)設(she)(she)規(gui)劃(hua)，并(bing)分布實(shi)(shi)施(shi)，各(ge)(ge)級教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)部門聯合(he)(he)高校(xiao)(xiao)(xiao)(xiao)、辦學(xue)(xue)(xue)(xue)(xue)(xue)機(ji)構(gou)，共同(tong)(tong)(tong)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)管理(li)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，以(yi)(yi)此(ci)促使云教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)育(yu)平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)可以(yi)(yi)實(shi)(shi)現穩定(ding)快速更(geng)新發展。其(qi)次(ci)(ci)，在(zai)(zai)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)資(zi)源(yuan)(yuan)(yuan)管理(li)方面，應(ying)(ying)結合(he)(he)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)資(zi)源(yuan)(yuan)(yuan)庫(ku)建(jian)設(she)(she)，吸收(shou)高校(xiao)(xiao)(xiao)(xiao)優秀的(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)資(zi)源(yuan)(yuan)(yuan)，并(bing)鼓(gu)勵培(pei)(pei)訓機(ji)構(gou)或(huo)(huo)者(zhe)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)師(shi)(shi)設(she)(she)計(ji)(ji)的(de)(de)(de)(de)(de)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)資(zi)源(yuan)(yuan)(yuan)按照擇(ze)優吸收(shou)的(de)(de)(de)(de)(de)選(xuan)擇(ze)納(na)入平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)。2.基于(yu)線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)互(hu)(hu)動(dong)(dong)(dong)式(shi)(shi)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)的(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)改(gai)(gai)革(ge)(ge)。線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)互(hu)(hu)動(dong)(dong)(dong)式(shi)(shi)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)不同(tong)(tong)(tong)于(yu)既有(you)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)，需(xu)要(yao)(yao)(yao)進(jin)(jin)行(xing)很大程(cheng)(cheng)度上(shang)(shang)(shang)(shang)的(de)(de)(de)(de)(de)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)改(gai)(gai)革(ge)(ge)。在(zai)(zai)線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)相結合(he)(he)的(de)(de)(de)(de)(de)形勢下(xia)(xia)(xia)(xia)，學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)學(xue)(xue)(xue)(xue)(xue)(xue)習財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)內(nei)容，可以(yi)(yi)隨時(shi)(shi)隨地進(jin)(jin)行(xing)，而(er)平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)上(shang)(shang)(shang)(shang)具備(bei)豐(feng)(feng)富(fu)的(de)(de)(de)(de)(de)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)資(zi)源(yuan)(yuan)(yuan)可供(gong)學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)根據自(zi)(zi)身(shen)實(shi)(shi)際(ji)情況加以(yi)(yi)選(xuan)擇(ze)，從而(er)滿足各(ge)(ge)個層次(ci)(ci)學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)(de)(de)多元化需(xu)求。對此(ci)，高校(xiao)(xiao)(xiao)(xiao)財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)安排表(biao)必(bi)然也要(yao)(yao)(yao)隨之改(gai)(gai)變。其(qi)中，課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)表(biao)依舊非常(chang)有(you)必(bi)要(yao)(yao)(yao)，但是(shi)作(zuo)為教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)師(shi)(shi)在(zai)(zai)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)表(biao)規(gui)定(ding)時(shi)(shi)間內(nei)，所要(yao)(yao)(yao)講授(shou)(shou)的(de)(de)(de)(de)(de)知(zhi)識(shi)目的(de)(de)(de)(de)(de)是(shi)為了提高學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)知(zhi)識(shi)水平(ping)(ping)(ping)(ping)(ping)，不論是(shi)基于(yu)專題(ti)(ti)形式(shi)(shi)還(huan)(huan)是(shi)互(hu)(hu)動(dong)(dong)(dong)式(shi)(shi)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)，加強實(shi)(shi)踐(jian)(jian)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)，線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)環境才能(neng)(neng)夠更(geng)加真實(shi)(shi)地體現出(chu)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)效率與質量。同(tong)(tong)(tong)時(shi)(shi)，還(huan)(huan)應(ying)(ying)增加教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)師(shi)(shi)在(zai)(zai)線(xian)(xian)(xian)(xian)(xian)(xian)功能(neng)(neng)，以(yi)(yi)便于(yu)能(neng)(neng)夠及時(shi)(shi)為學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)解(jie)決疑難問題(ti)(ti)，而(er)選(xuan)擇(ze)在(zai)(zai)線(xian)(xian)(xian)(xian)(xian)(xian)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)師(shi)(shi)時(shi)(shi)，應(ying)(ying)確保其(qi)具備(bei)豐(feng)(feng)富(fu)的(de)(de)(de)(de)(de)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)經(jing)驗(yan)，扎(zha)實(shi)(shi)的(de)(de)(de)(de)(de)財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)知(zhi)識(shi)體系(xi)，或(huo)(huo)者(zhe)可以(yi)(yi)聘(pin)請一(yi)些財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)工作(zuo)人員。同(tong)(tong)(tong)時(shi)(shi)，增加討論區，主(zhu)(zhu)要(yao)(yao)(yao)是(shi)為了給(gei)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)師(shi)(shi)、學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)之間溝(gou)通交(jiao)流提供(gong)一(yi)個平(ping)(ping)(ping)(ping)(ping)臺(tai)(tai)，以(yi)(yi)此(ci)拓展學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)(de)(de)學(xue)(xue)(xue)(xue)(xue)(xue)習知(zhi)識(shi)面，調動(dong)(dong)(dong)學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)的(de)(de)(de)(de)(de)學(xue)(xue)(xue)(xue)(xue)(xue)習興(xing)趣(qu)與積(ji)極性。另外，還(huan)(huan)需(xu)要(yao)(yao)(yao)對考(kao)(kao)核(he)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度進(jin)(jin)行(xing)深入改(gai)(gai)革(ge)(ge)。高校(xiao)(xiao)(xiao)(xiao)不僅要(yao)(yao)(yao)根據財(cai)(cai)(cai)務(wu)(wu)會計(ji)(ji)課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)合(he)(he)理(li)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)基于(yu)線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)互(hu)(hu)動(dong)(dong)(dong)式(shi)(shi)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)模(mo)式(shi)(shi)的(de)(de)(de)(de)(de)考(kao)(kao)核(he)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，以(yi)(yi)激發教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)師(shi)(shi)的(de)(de)(de)(de)(de)工作(zuo)積(ji)極性，還(huan)(huan)要(yao)(yao)(yao)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)定(ding)完善的(de)(de)(de)(de)(de)學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)學(xue)(xue)(xue)(xue)(xue)(xue)習成績(ji)考(kao)(kao)核(he)機(ji)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，課(ke)(ke)(ke)(ke)(ke)(ke)程(cheng)(cheng)教(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)(xue)(xue)(xue)學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)成績(ji)評估比較簡(jian)單，可以(yi)(yi)分為線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)與線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)兩者(zhe)同(tong)(tong)(tong)時(shi)(shi)進(jin)(jin)行(xing)，線(xian)(xian)(xian)(xian)(xian)(xian)上(shang)(shang)(shang)(shang)基于(yu)學(xue)(xue)(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)(sheng)(sheng)在(zai)(zai)線(xian)(xian)(xian)(xian)(xian)(xian)檢(jian)測(ce)考(kao)(kao)試(shi)，線(xian)(xian)(xian)(xian)(xian)(xian)下(xia)(xia)(xia)(xia)基于(yu)既有(you)考(kao)(kao)試(shi)制(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)度。

二、基(ji)于線上(shang)線下互動式教(jiao)學(xue)模式的高校(xiao)財務會計課程教(jiao)學(xue)設計

以(yi)固(gu)定(ding)資(zi)產章節為例，進(jin)行基(ji)于(yu)(yu)線上線下互動(dong)式(shi)教(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)模式(shi)的(de)(de)(de)高校財務會(hui)計課(ke)(ke)(ke)(ke)程(cheng)教(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)設(she)計。（一）教(jiao)(jiao)(jiao)(jiao)(jiao)師課(ke)(ke)(ke)(ke)前(qian)準備(bei)。所謂固(gu)定(ding)資(zi)產屬于(yu)(yu)非流動(dong)資(zi)產，一般上課(ke)(ke)(ke)(ke)時(shi)(shi)(shi)間設(she)置(zhi)為10課(ke)(ke)(ke)(ke)時(shi)(shi)(shi)，在(zai)(zai)(zai)教(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)大(da)綱(gang)中(zhong)，教(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)內(nei)(nei)容分為6個課(ke)(ke)(ke)(ke)時(shi)(shi)(shi)的(de)(de)(de)理論(lun)(lun)課(ke)(ke)(ke)(ke)程(cheng)、4個課(ke)(ke)(ke)(ke)時(shi)(shi)(shi)的(de)(de)(de)實(shi)(shi)踐(jian)課(ke)(ke)(ke)(ke)程(cheng)，教(jiao)(jiao)(jiao)(jiao)(jiao)師在(zai)(zai)(zai)上課(ke)(ke)(ke)(ke)之(zhi)前(qian)，需(xu)先科學(xue)(xue)(xue)設(she)定(ding)學(xue)(xue)(xue)習(xi)(xi)(xi)(xi)要求，并(bing)準備(bei)好教(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)資(zi)源，其中(zhong)需(xu)要詳(xiang)細(xi)介(jie)紹固(gu)定(ding)資(zi)產的(de)(de)(de)基(ji)本(ben)知識內(nei)(nei)容，并(bing)把(ba)固(gu)定(ding)資(zi)產的(de)(de)(de)取得(de)、折舊、改進(jin)、處理視(shi)頻及(ji)時(shi)(shi)(shi)上傳到網絡上，以(yi)為學(xue)(xue)(xue)生(sheng)(sheng)提前(qian)預(yu)(yu)習(xi)(xi)(xi)(xi)和學(xue)(xue)(xue)習(xi)(xi)(xi)(xi)提供可(ke)利用資(zi)源。（二(er)）學(xue)(xue)(xue)生(sheng)(sheng)課(ke)(ke)(ke)(ke)前(qian)自主(zhu)預(yu)(yu)習(xi)(xi)(xi)(xi)。學(xue)(xue)(xue)生(sheng)(sheng)在(zai)(zai)(zai)課(ke)(ke)(ke)(ke)前(qian)需(xu)要對(dui)課(ke)(ke)(ke)(ke)程(cheng)所需(xu)學(xue)(xue)(xue)習(xi)(xi)(xi)(xi)內(nei)(nei)容與要求進(jin)行充分了解，并(bing)實(shi)(shi)時(shi)(shi)(shi)觀看(kan)視(shi)頻與課(ke)(ke)(ke)(ke)件，根據具體(ti)要求自主(zhu)預(yu)(yu)習(xi)(xi)(xi)(xi)，在(zai)(zai)(zai)學(xue)(xue)(xue)習(xi)(xi)(xi)(xi)中(zhong)，一旦遇(yu)到重難(nan)點(dian)及(ji)時(shi)(shi)(shi)標志，并(bing)加以(yi)指出(chu)，可(ke)以(yi)采取各種方式(shi)在(zai)(zai)(zai)課(ke)(ke)(ke)(ke)堂上展(zhan)示出(chu)來，同(tong)(tong)時(shi)(shi)(shi)提出(chu)相應的(de)(de)(de)問題。在(zai)(zai)(zai)學(xue)(xue)(xue)習(xi)(xi)(xi)(xi)結束之(zhi)后(hou)(hou)，進(jin)行一定(ding)測驗(yan)，測試題的(de)(de)(de)難(nan)度(du)可(ke)以(yi)劃分不(bu)同(tong)(tong)級別，由(you)學(xue)(xue)(xue)生(sheng)(sheng)根據自身實(shi)(shi)際情(qing)況(kuang)自主(zhu)選(xuan)擇。（三(san)）課(ke)(ke)(ke)(ke)堂討論(lun)(lun)答疑解惑。在(zai)(zai)(zai)課(ke)(ke)(ke)(ke)程(cheng)教(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)中(zhong)，教(jiao)(jiao)(jiao)(jiao)(jiao)師會(hui)將課(ke)(ke)(ke)(ke)程(cheng)內(nei)(nei)容學(xue)(xue)(xue)習(xi)(xi)(xi)(xi)要求、重難(nan)點(dian)、預(yu)(yu)期效果(guo)與學(xue)(xue)(xue)生(sheng)(sheng)進(jin)行一一闡述、核對(dui)，確(que)保(bao)學(xue)(xue)(xue)生(sheng)(sheng)明(ming)確(que)學(xue)(xue)(xue)習(xi)(xi)(xi)(xi)內(nei)(nei)容的(de)(de)(de)準確(que)性與完善性，然后(hou)(hou)采取分組模式(shi)，促使學(xue)(xue)(xue)生(sheng)(sheng)將遇(yu)到的(de)(de)(de)難(nan)題展(zhan)示出(chu)來，在(zai)(zai)(zai)展(zhan)示結束后(hou)(hou)，教(jiao)(jiao)(jiao)(jiao)(jiao)師及(ji)時(shi)(shi)(shi)進(jin)行點(dian)評，并(bing)答疑解惑，及(ji)時(shi)(shi)(shi)糾正其中(zhong)的(de)(de)(de)錯誤。在(zai)(zai)(zai)課(ke)(ke)(ke)(ke)堂上，學(xue)(xue)(xue)生(sheng)(sheng)展(zhan)示，教(jiao)(jiao)(jiao)(jiao)(jiao)師點(dian)評，然后(hou)(hou)教(jiao)(jiao)(jiao)(jiao)(jiao)師總結講解習(xi)(xi)(xi)(xi)題，進(jin)而完成(cheng)教(jiao)(jiao)(jiao)(jiao)(jiao)學(xue)(xue)(xue)內(nei)(nei)容。

總(zong)之，線上(shang)線下互動教學(xue)模式在高(gao)校(xiao)財政會計課程中的有效(xiao)應(ying)用(yong)，不僅改(gai)變了教師傳(chuan)統的教學(xue)理念，還突破了教學(xue)內容與教學(xue)模式的局限性(xing)，在很大(da)程度上(shang)提(ti)高(gao)了教學(xue)效(xiao)率與質量，已(yi)經逐漸演(yan)變成(cheng)了現今高(gao)校(xiao)課程教學(xue)改(gai)革的一大(da)主要措施。

參考文獻：

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[2]劉雅巍,楊麗麗.線(xian)上線(xian)下(O2O)互動式教學法(fa)在課程(cheng)教學中的應用(yong)[J].新課程(cheng)研究(下旬(xun)刊),2015(11):96-97.

[3]徐海燕.高職院(yuan)校(xiao)會計(ji)專(zhuan)業“翻(fan)轉+互動(dong)”課程(cheng)教學模式研究——以“財務會計(ji)”課程(cheng)為(wei)例(li)[J].商(shang)業會計(ji),2017(1):119-120.

作者:馬青 單位:陜西財經職業技術學(xue)院