虽然“翻转课堂”被越来越多应用于教学实践,但项目化引导的“翻转课堂”资源库教学方式在中国仍处于探索阶段。以佛山职业技术学院“商务礼仪”精品资源共享课的教学改革为例,通过对该院的学生进行问卷调研,分析制约高职“翻转课堂”教学改革的瓶颈问题,探析“商务礼仪”精品资源共享课的建设与实践。 Although “Flip Classroom” is more and more used in teaching practice, the project-oriented “Flip Classroom” teaching method of Repository is still in the exploratory stage in China. Taking Foshan Vocational and Technical College “Business Etiquette ” as an example, this paper analyzes the bottleneck that restricts the teaching reform of “Flip Classroom” Business etiquette "quality resources sharing course construction and practice.