微课由于主题鲜明、短小精悍、资源共享、情景丰富等特点而受到教育工作者的广泛关注,翻转课堂也称颠倒课堂,是一种全新教学理念。文章通过构建微课学习框架,在实践操作性强的中职财会课程中实施翻转课堂教育,以《记账凭证的填制》课程为例进行实践,以期掌握有效进行“翻转课堂”教学实践的方式、方法及改进事项,为促进中职财会专业有效课堂建设提供新的思路。 As a result of the theme of distinct, short and pithy, resource sharing, rich scenes and other characteristics of widespread concern by educators, flip the classroom, also known as reversing the classroom, is a new teaching philosophy. By constructing a micro-class learning framework, the article carries out the flip-class education in practicing practical middle vocational finance courses, and takes the course of “populating the voucher” as an example, in order to grasp the effective teaching of “flip the classroom” Practical ways, methods and improvements, and provide new ideas for promoting the effective classroom construction of accounting major in vocational schools.