Research on the teaching reform of accounting specialty in colleges and universities based on MOOC

: As a large-scale online course platform, MOOC has eliminated the threshold of colleges and universities in a sense, realized resource sharing, and also provided new ideas and ways for teaching reform in colleges and universities. As a highly applied specialty, accounting also plays an important role in the economic management activities of enterprises. With the development of social economy, accounting work is becoming more and more important, and more requirements are also put forward for accounting professionals. From the perspective of the current teaching situation and the necessity of the reform of the accounting specialty in colleges and universities, MOOC has promoted the teaching reform of the accounting specialty in colleges and universities from the aspects of teaching philosophy, course content setting, teaching evaluation, etc.