Abstract: At present, with the rapid development of our economy and the advent of the "Internet plus" era, the teaching mode of higher education is changing gradually, and we need to constantly adapt to the needs of the development of the times to carry out reform and innovation. Based on the traditional classroom teaching, on this basis, actively using online teaching resources and online teaching platform hybrid teaching mode is favored by colleges and universities. Based on the study of the current situation of teaching in Colleges and universities, combined with the characteristics of accounting courses, this paper designs a set of hybrid teaching process of accounting courses in Colleges and universities from four aspects, hoping to provide some reference for colleges and universities to carry out mixed teaching and promote the development of education.

Key words: "Internet plus", Accounting course, Mixed teaching, Process design