《中级财务会计》针对电大开放教育学员来说,在学习过程中更多依靠网络辅导,但该课程内容繁杂、知识容量较大,在实际教学过程中学生往往不易理解掌握,导致教学效果不够理想,学生学习信心不足。如何克服这种教学瓶颈,已成为开放教育师生共同值得思考的问题。 Intermediate financial accounting for RTVU students, more rely on online counseling in the learning process, but the course content is complicated, the knowledge capacity is larger, in the actual teaching process students often difficult to understand and grasp, resulting in the teaching effect is not ideal, Students lack of confidence. How to overcome this teaching bottleneck has become a common question worth considering by teachers and students in open education.