数字经济背景下线上与线下教学博弈研究——以“税法”课程为例

Research on online and offline teaching game under the background of digital economy——Take the course of"Tax Law"as an example

数字经济背景下,基于博弈论原理,以“税法”课程为例,实证分析线上与线下教学博弈问题,并结合混合策略的纳什均衡,提出避免博弈陷入“囚徒困境”的建议:基于教学资源、教学评价和教学时间融合,建设线上仿真模拟与线下实训基地相互补充的一体化资源共享平台,线上操作成绩与线下笔试成绩相互认证的考评体系,以及线上应用平台与线下课堂教学相辅相成的创新教学体系,从而提升教育教学质量,实现人才培养目标和长远规划。

Under the background of digital economy,based on the principle of game theory and taking the course of"Tax Law"as an example,this paper empirically analyzes online and offline teaching game problems,and combines the Nash equilibrium of mixed strategies to put forward suggestions to avoid game falling into the"prisoner's dilemma":based on the integration of teaching resources,teaching evaluation and teaching time,build an integrated resource sharing platform that complements online simulation and offline training bases,an evaluation system for mutual certification of online operation scores and offline written test scores,and an innovative teaching system in which online application platforms and offline classroom teaching,so as to improve the quality of education and teaching,and achieve talent training objectives and long-term planning.