Although online and offline mixed teaching model has been proactively promoted and applied,
there is still a lack of theoretical guidance in the process of implementation, and there exist some
problems, such as how to establish an effective teaching model design to stimulate students to actively
get involved in and even immerse themselves in online and offline courses. Taking the course Financial
Statement Analysis as an example, the paper designs an effective online and offline mixed teaching model
based on the “flow theory”. In terms of such a teaching model based on the integration of online and
offline teaching, online autonomous learning can improve students’ autonomy, and at the same time
offline interaction, discussion, and other practical teaching links can enhance students’ participation in
the classroom.