在网络如此发达的今天,大学生获得知识的渠道已经相当丰富,微课必将成为一种新型的教学模式和学习方式。作为高职院校会计专业的老师,笔者以自己参加教学竞赛的微课“海淘中的那些税”为例探索微课制作的流程及重点,希望能够给正在面临微课制作难题的老师们一些意见和建议。 In today’s network of well-developed, college students access to knowledge channels have been very rich, micro-class will become a new teaching model and learning methods. As a teacher of accounting major in higher vocational colleges, the author explores the process and key points of making micro-classes with his own micro-class “Hai Tao in the tax ” as an example, hoping to be able to face the challenges of micro-class production Teachers some comments and suggestions.