【摘要】 随着时代的发展，以及网络环境的普及，新的教学模式不断涌现，这对专业教师提出了新的挑战。以“基础会计”课程为例，介绍了课程的教学环节设计、教学时间安排及评价设计。教学环节分为知识呈现、体验、知识再现和反思等四个环节，教学时间为线上线下交叉进行，在评价设计中为线上学习设置了20%的分值，从而能够更好地督促线上学习。通过完整的教学体系设计及实践，发现了一些问题并利用MOOC平台的功能予以解决。“基础会计”课程混合教学体系的设计是专业课程教学中的创新，希望能为广大同人提供一点借鉴。更多还原

【Abstract】 With the development of the times and the popularization of the network environment, new teaching models are emerging, which has brought about new challenges to professional teachers. Taking the course of Basic Accounting as an example, this paper introduces the teaching link design, teaching time arrangement and evaluation design of the course. The teaching link is divided into four links: knowledge presentation, experience, knowledge reproduction and reflection. The teaching time is conducted online and offline. The evaluation design sets a score of 20% for online learning, so as to better supervise the online learning process. Through the design and practice of the complete teaching system, we also found some problems and solved them by using the function of MOOC platform.The design of the mixed teaching system of Basic Accounting is our innovation in the teaching of professional courses, and we hope to provide some reference for our colleagues.更多还原