| Today, China has been rapid development of online education, the institution of online education:network college, Radio and TV University, as well as social education institutions. Online learning and teaching is a research focus in distance education. Online learners are mostly working adults, and social education institutions in the vocational training based, learning style mostly is the use of self-learning resources. The use and evaluation of learning materials become a major research questions. In this study, the Chinese accounting online school of middle classes accounting Certified public Examination, Financial Management, and registered accounting qualification examination, the Accounting as a case study, real-time tracking and statistics, the number of online learners and the download rate statistics. On this basis, through the survey questionnaire and interview status of course the use of resources and cause.This study found that:1. Audiovisual course is to use the highest student learning materials, one-third of screen audio-visual programs to be higher than other learning materials.2. Audiovisual course closely linked to test content, teaching platform to speak, training, test combination, in line with students purpose of passing exams and getting certificates.3. Audiovisual course teaching method used inappropriate course, only a simple transfer of knowledge dissemination of general principles, concepts, culture is not conducive to problem-solving ability of students.Based on the above study, we give these suggestions:1. To develop an appropriate course length, learning to avoid emotional burnout.2. Audiovisual teaching methods of teachers in curriculum should be diversified to promote student understanding of knowledge.3. Improved technologies to facilitate mobile learning students.4. Increase the life and life forms of communication and exchange of students and teachers.
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