随着高职院校课程改革的不断推进,翻转课堂作为一种有别于传统课堂的新的教学模式逐渐在高职院校被广泛运用。传统教学模式是教师在课堂主动讲、学生在讲台下被动听并在课后把作业完成的一种长时间存在的教学模式。翻转课堂教学模式是采用“先学后教”的方法,以学习者为中心,通过开发课程精品视频、学生先行观看自学、课堂内共同解决问题、课后总结评价的教学模式。目前高职院校财会专业实训课效果普遍不理想,主要原因是传统教学模式的缺陷所导致。在对目前高职院校财会专业实训课教学现状进行了分析后,阐述了基于翻转课堂的高职院校《基础会计实训》实训课教学模式的具体实施。 With the continuous advancement of curriculum reform in higher vocational colleges, overturning classroom as a new teaching model different from the traditional classroom is gradually being widely used in higher vocational colleges. The traditional teaching mode is a long-time teaching mode in which teachers take the initiative to speak in class, students passively listen under the podium and finish the homework after class. Flip classroom teaching mode is to adopt “first learn after teaching” approach to learners as the center, through the development of quality video courses, students first watch self-study, classroom problems together to solve the problem, summed up the evaluation of teaching mode after class. At present, the effect of practical training courses of accounting major in higher vocational colleges is generally not satisfactory, mainly due to the defects of the traditional teaching mode. After analyzing the status quo of teaching practice in accounting major in higher vocational colleges at present, the concrete implementation of teaching mode of “basic accounting training” in vocational colleges based on overturning classroom is expounded.