中级财务会计课程跨校修读学分教学效果研究——从大学生主观能动性视角分析

Effect of Credit Teaching of"Intermediate Financial Accounting"Based on Cross-school Courses--Analysis from the Perspective of College Students’Subjective Initiative

依托跨校修读学分试点课程,以修读该课程的大学生为研究样本,发放问卷调查研究跨校修读课程实施质量、大学生主观能动性与课程教学效果的相关关系,同时进一步检验大学生主观能动性对课程实施质量与教学效果两者间关系的调节作用。调查结果分析发现:跨校修读课程的课程实施质量、大学生主观能动性均与课程教学效果呈正相关关系。进一步考虑调节作用分析表明,大学生的主观能动性能够有效促进跨校修读课程实施质量对教学效果的正向影响。本研究为优化跨校修读课程实施路径、提升大学生的主观能动性和提高课程教学效果提供合理化建议,旨在有效促进跨地域的优质教学资源高效共享,全面均等地提升大学生的综合素质。

In order to evaluate its implementation quality,and investigate the relationship between students’subjective initiative and the teaching effect of the course,the questionnaires have been conducted among the students who take the course of"Intermediate Financial Accounting",a cross-school credit course.Through the study,the effect of the student’s subjective initiative on the relationship between the course implementation quality and teaching effect was also tested.The investigation showed that the quality of the implementation of cross-school courses and the subjective initiative of students are positively correlated with the teaching effect of the courses.Further analysis of the adjustment effect revealed that the students’subjective initiative can effectively promote the positive impact of the quality of the curriculum implementation on the teaching effect.This study provides reasonable suggestions of optimizing the implementation path of cross-school courses,promoting students’subjective initiative,and improving the teaching effect,which can effectively promote the efficient sharing of high-quality teaching resources across regions and equally improve the comprehensive quality of students.