本研究以商科實務課程進行教學實踐研究，主要探討兩種接軌教學模式對大學生學習成效之影響，並分析學習心理模擬的中介效果，且深入了解課業負荷與接軌教學模式對學習成效的交互作用。以量化實驗研究法在課程四個階段中，對45位大三修課學生進行組內實測。重複測量二因子變異數分析結果顯示，所有假說皆獲得支持。首先，實作訓練比實務教學有較高的學習成效，同時學習心理模擬在接軌教學模式與學習成效之間扮演中介角色，而課業負荷與接軌教學模式對學習成效也具顯著交互作用。進一步分析單純主要效果，發現在低課業負荷情況下，實作訓練比實務教學有較高的學習成效；在高課業負荷情況下，實務教學與實作訓練對學習成效沒有顯著差異。相對地，在實務教學模式下高課業負荷比低課業負荷有較高的學習成效；在實作訓練模式下，低課業負荷與高課業負荷對學習成效沒有顯著差異。最後，本研究結果提出具體理論貢獻與實務意涵，提供未來研究及教學實踐之參考。

This study mainly explores the impact of two integrated teaching models on college students' learning effectiveness, analyzes the mediating effects of learning mental simulation, and gains an in-depth understanding of the interaction between assignments loading and integrated teaching models on learning effectiveness. A quantitative experimental research method was used to conduct a within-subject design on 45 junior college students in four stages of courses. Repeated measurement of two-factor variance analysis shows that all hypotheses are supported. First, practice training has higher learning effectiveness than practical teaching. At the same time, learning mental simulation plays a mediating role between the integrated teaching model and the learning effectiveness. The assignment loading and the integrated teaching model also have a significant interaction effect on the learning effectiveness. Further analysis of the simple main effects reveals that under low assignment loading, practice training has higher learning effectiveness than practical teaching; under high assignment loading, no significant difference in learning effectiveness between practical teaching and practice training is found. In contrast, under the practical teaching mode, high assignment loading had higher learning effectiveness than low assignment loading; in the practice training mode, no significant difference in learning effectiveness between low assignment loading and high assignment loading is found.