中级财务会计作为民办高校会计学专业的核心课程,其教学效果的好坏直接影响民办高校会计专业人才的培养;而“翻转课堂”教学模式打破了传统的“先教后学”模式,它能够提高学生学习的主动性和积极性。本文以民办高校“中级财务会计”课程教学为例,创新性的将翻转课堂应用到该课程的授课过程中,以提升学生的自学能力和实务处理能力,从而提高该门课程的授课效率。 Intermediate financial accounting, as the core course of accounting major in private universities, has a direct impact on the training of accounting professionals in private universities. However, the teaching mode of “overturning classroom” breaks the traditional “post-secondary education” Model, which can improve student learning initiative and enthusiasm. Taking private middle school “Intermediate Financial Accounting ” course teaching as an example, this paper applies the flip classroom to the course teaching to improve students’ self-learning ability and practical ability so as to improve teaching efficiency of the course .