如何提高高职会计学生学习的效率与效果,从而使之熟悉会计岗位工作,一直是会计职业教育研究的一个重要课题。互联网络环境下,出现了微课、慕课等教学形式,从而出现了与传统教学模式相反的“翻转课堂”新型教学模式。通过对高职会计课程设置、教师课堂教学重点及教学方法的合理设计,将有利于促进教学目标的实现。 How to improve the efficiency and effect of higher vocational accounting students learning, so that they are familiar with the accounting job, accounting occupation education has been an important issue in the study. Under the internet environment, some teaching forms such as micro-class and mu-ming class appeared, which led to the new teaching mode of “turning classroom” which is contrary to the traditional teaching mode. Through the setting of higher vocational accounting courses, the emphasis of teachers’ classroom teaching and the reasonable design of teaching methods, it will be helpful to promote the realization of teaching objectives.