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.