Research on the Construction and Application of a Blended Teaching Evaluation System for Public Finance under the “New Economics and Management” Strategy: Based on the TOE Analytical Framework

Driven by the digital education strategy, the field of higher education is undergoing accelerated transformation. As a core course in the field of finance and economics, the teaching model of public finance urgently needs innovation to meet the requirements of the "New Economics and Management" (NEM) strategy for cultivating high-quality professional talents. However, the current evaluation system for public finance teaching in higher education institutions faces issues such as formalism and oversimplification, which fails to meet the demands of the digital age. This study takes the public finance course at Anhui University of Finance and Economics as the research object and constructs a blended teaching evaluation system integrating "technology empowerment, organizational collaboration, and environmental adaptation" based on the Technology-Organization-Environment (TOE) analytical framework. The system adopts a combination of multi-agent evaluation and process-oriented evaluation to comprehensively assess teaching effectiveness from three dimensions: technology, organization, and environment. The practical results show that this evaluation system can effectively enhance students' learning outcomes and the achievement of teaching objectives, providing a scientific basis for the continuous improvement of public finance teaching quality. In addition, the study proposes optimization strategies, including technological upgrades, teacher training, and policy support, aiming to offer theoretical and practical references for the teaching reform of finance and economics disciplines under the NEM strategy.