Research on the Construction and Effect Evaluation of Blended Teaching Model Based on Competence Paradigm—Taking Intermediate Financial Accounting as an Example

Abstract

With the digital economy era placing higher demands on the competency structure of financial management professionals, we must develop a teaching model centered on cultivating students’ abilities. However, issues such as “emphasizing journal entry memorization over practical application” and “disconnected online and offline content” persist in the teaching of *Intermediate Financial Accounting*. This study guides undergraduate students majoring in financial management within the School of Economics and Management by adopting the OBE philosophy and the “core financial competency cultivation” paradigm to construct a hybrid teaching model integrating “objectives—content—implementation—evaluation” dimensions. Two parallel classes (40 students each) from a university's financial management major were selected, with the experimental group using this model and the control group employing traditional hybrid teaching. A comparative analysis was conducted on students’ financial expertise, practical operational skills, and teaching satisfaction. Results showed that the experimental group scored significantly higher than the control group in competency assessments such as financial statement preparation and complex transaction accounting (P<0.001), with teaching satisfaction reaching 94.8%. The study demonstrates that this model effectively enhances the accounting practical skills of financial management undergraduates, providing practical reference for the teaching reform of *Intermediate Financial Accounting*.