“互联网+”作为国家战略的提出,正在迅速改变着人们的工作、学习和生活。“互联网+”对于高等职业教育传统教学模式、方法也提出了新的挑战,翻转课堂、MOOC等新的教学模式将成为学生学习的重要方式。本论文对采用翻转课堂,构建以网络为平台,师生双方线上、线下共同活动为特征的高职会计实训教学模式进行探讨,并与同行商榷。 As a national strategy, “Internet + ” is rapidly changing people’s work, study and life. “Internet + ” The traditional teaching model of higher vocational education, the method also poses new challenges, flip the classroom, MOOC and other new teaching mode will be an important way for students to learn. This dissertation explores the teaching mode of higher vocational accounting teaching which is characterized by overturning classrooms, building a network as a platform, and the activities of both teachers and students together online and offline.