CAJ | 학술논문

“大规模公开线上课程”（ MOOC ）近年来纷纷涌现并快速发展，这一崭新的知识获取渠道和学习模式，以其自身独特的教学理念对传统高等教育体系的课程设计和教学过程产生了巨大冲击。通过阐释基于MOOC的《金融审计》课程教学模式理论框架，运用模糊综合评价方法对课程再造过程中师生特征、课程特征和平台特征影响因素进行甄别，实证分析表明教师教学水平和课程体系设计对《金融审计》MOOC教学效果的影响最为显著。最后提出MOOC视角下《金融审计》课程再造的对策措施。
“대규모공개선상과정”（ MOOC ）근년래분분용현병쾌속발전，저일참신적지식획취거도화학습모식，이기자신독특적교학이념대전통고등교육체계적과정설계화교학과정산생료거대충격。통과천석기우MOOC적《금융심계》과정교학모식이론광가，운용모호종합평개방법대과정재조과정중사생특정、과정특정화평태특정영향인소진행견별，실증분석표명교사교학수평화과정체계설계대《금융심계》MOOC교학효과적영향최위현저。최후제출MOOC시각하《금융심계》과정재조적대책조시。
With Massive Open Online Courses is springing up and developing rapidly in recent years,this new channels of knowledge acquisition and learning mode has its own unique teaching ideas,the traditional curriculum design and teaching process of higher education system has a huge impact. Through the interpretation of the finance audit teaching mode based on MOOC theoretical framework,this paper employs the fuzzy comprehensive evaluation method to screen the affecting factors about teacher-student,curriculum and platform characteristics during curric-ulum reconstruction. Then the empirical analysis shows that teachers’teaching level and curriculum system design have the most significant impact on the teaching effect of finance audit by MOOC. Finally,the paper puts forward to the countermeasures on curriculum reconstruction about finance audit based on MOOC perspective.