Abstract: Taking "enterprise value evaluation" course as an example, based on the basic principle of working process systematization, four learning situations are introduced. Combined with the teaching method of flipped classroom, the action and thinking process is decomposed into ten steps, and all knowledge points and ability requirements of this course are compared, transferred and internalized in these four learning situations, so as to improve students' sustainable development ability. Integrating the guidance of values into the teaching process enables students to learn how to behave in the process of learning to do things, so as to provide a direction of teaching reform and innovation for the cultivation of applied talents.

Key words: Enterprise value evaluation, Working process, Flipped classroom