基于师生视角高校会计专业线上教学研究——以《成本会计》课程为例  

Research on Online Teaching of Accounting Majors in Universities from the Perspective of Teachers and Students—Taking Cost Accounting as an Example

作　　者：彭嵋逸 Peng Meiyi(National Academy of Forestry and Grassland Administration)

机构地区：[1]国家林业和草原局管理干部学院,北京102600

出　　处：《国家林业和草原局管理干部学院学报》2023年第4期45-50,共6页National Academy of Forestry and Grassland Administration Journal

摘　　要：随着网络技术不断创新,线上教学得以广泛应用,如何确保和提升线上教学的质量成为业内外关注的焦点。以中南林业科技大学等五所高校《成本会计》线上教学的教师和学生为研究对象,通过问卷调查和教师座谈会等方式,分析线上教学面临的挑战并提出应对策略,为高校线上教学的优化抛砖引玉。The widespread application of online teaching has surpassed just being an emergency measure during the epidemic,and how to ensure and improve the quality of online teaching has become a focus of atten-tion both inside and outside the industry.This article takes the online teaching of Cost Accounting from five uni-versities,including Central South University of Forestry and Technology,as the research object.Through ques-tionnaire surveys with students and interviews with teachers,it explores the challenges faced by online teaching and corresponding breakthrough strategies,aiming to provide reference for universities to carry out efficient on-line teaching.

关 键 词：线上教学 成本会计 调查研究 优化路径 

分 类 号：F230-4[经济管理—会计学] G642.4[经济管理—国民经济]