Abstract: In the new era, the speed of knowledge renewal is accelerating, and lifelong learning is the inevitable demand to meet the development of the times. And autonomous learning ability is a necessary condition for lifelong learning. The mode of open education and flipping classroom teaching coincides, all of them take students as the main character of the classroom, from the teaching of teachers to the autonomous learning with students as the center. This paper chooses the second chapter of the Basic Accounting course of Open University, the Loan Accounting Law, to carry out the practice of flipping classroom teaching mode. From the analysis of the object of teaching, through playing micro-class video, making a study sheet, in class with the open university learning network online answer, to test the teaching effect. Analysis of flipping The feasibility of classroom implementation in open education and teaching. Hope to bring vitality to the open university education model and contribute to the development of open education.

Key words: Open education, Flipped classroom, Accounting, Open University learning network