Intermediate financial accounting is one of the important foundational required courses for students majoring in finance and economics.In the context of great ideological and political education,under the value guid-ance of moral education,it is advisable to adhere to the idea of cultivating morals and improving studies,integrating industry and education,strengthening contextual interactions,and enhancing smart innovation,so as to help students form a broad and comprehensive worldview and cultivate the professional and political literacy of finance and economics majors.By adopting the integrated teaching model of"SPOC+situational interaction"and making full use of various teaching resources such as MOOC,smart classrooms,and Super Star Learn,an independent,coopera-tive and inquiry-based learning environment is established in the course of intermediate financial accounting to real-ize the integration of online learning and offline learning,in-class learning and out-of-class learning.The teaching in-novation can improve the course quality and students'learning effect.
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