微课作为一种新兴的教学资源,越来越受关注,微视频的建设作为其最核心的部分,它的质量好坏将直接影响微课的推广作用。本文从微视频概念的界定,中职基础会计教学微视频设计与实践的必要性出发,并结合了“银行存款的清查”教学案例,对教学微视频的设计与实践进行了研究,为构建起完整的、高质量的基础会计微视频集提供了一定的借鉴作用。 Micro-class teaching as a new resource, more and more attention, the construction of micro-video as its core part, its quality will directly affect the promotion of micro-class role. Based on the definition of micro-video concept and the necessity of designing and practicing micro-video in basic accounting teaching in secondary vocational schools, this paper combines the case study of “Inventory of Bank Deposits”, and studies the design and practice of teaching micro- The establishment of a complete, high-quality basic accounting micro-video set provides some reference.