微课作为一种新兴的教育资源,已广泛推广到高职教育。但是微课在应用过程中存在缺乏系统性,应用目的不明确,应用面不广等问题。以《基础会计》课程为例,把微课与翻转课堂相融合,增加课堂讨论与练习的时间,改变教师的教学理念与学生的学习方式,从而提高课堂学习效率。 Micro-class as a new educational resources, has been widely promoted to higher vocational education. However, there is a lack of systematic application of micro-class in the application process, the purpose of the application is not clear, the application is not wide and so on. Taking “Basic Accounting” course as an example, the integration of micro class and flip class increases the time of class discussion and practice, changes teachers ’teaching philosophy and students’ learning style, and improves the efficiency of classroom learning.