Against the dual background of the digital transformation of education and the construction of "Golden Courses", Intermediate Financial Accounting, a core course for accounting majors, is faced with such pain points as the disconnection between theory and practice, low student participation, and a single evaluation system. Based on the "Three Attributes and One Level" (high-level, innovative and challenging) as the construction criteria for Golden Courses, and combined with the teaching practice on the Xuexitong platform, this paper explores the construction path of Golden Courses with online-offline integration from four dimensions: resource construction, teaching mode, evaluation system and teachers' competence. The research shows that building a "three-dimensional resource library", reconstructing a closed-loop teaching mode of "pre-class - in-class - after-class", and optimizing the process evaluation system can significantly improve the quality of course teaching, enhance students' professional accounting literacy and practical ability, and provide a reference for the construction of Golden Courses for similar core professional courses.
Xie Hui (2025) studied this question.