Online　teaching　has　become　more　and　more　popular　in　China,　which　has　also　become　a　widespread　way　of　instructing　in　the　field　of　mathematics,　science,　technology　and　other　subjects.　Based　on　the　analysis　of　the　characteristics　of　instructing,　students　and　learning　styles,　a　research　on　the　influential　factors　of　online　teaching　was　conducted　by　methods　of　the　integrated　technology　acceptance　model　and　social　cognitive　theory　from　the　cognitive　point　of　view.　Through　questionnaire　investigation,　students　were　categorized　according　to　different　learning　styles.　Through　the　establishment　of　the　structural　equation　that　the　significant　influential　factors　of　students　with　different　learning　styles　on　the　effect　of　web-based　teaching　were　identified.　It　was　concluded　that　Utility　Value　possessed　significant　influence　on　online　teaching　for　learners　with　whatever　type　of　learning　style.　To　people　that　provide　online　teaching　service,　individualized　and　customized　teaching　strategies　can　be　established　for　students　with　different　learning　styles　and　cognitive　characteristics.　Meanwhile,　the　context　further　explored　the　online　teaching　strategies　that　were　friendly　and　suitable　to　students　with　diverse　learning　styles.