Abstract: Flipped classroom teaching mode is conducive to stimulate students' learning autonomy, and the traditional classroom teaching activities based on teachers are adjusted to a new type of interactive and inquiry-based classroom, which plays a positive role in the teaching reform of management accounting course. On the basis of exploring the essential characteristics of flipped classroom, this paper divides the teaching objectives of management accounting course into three levels: basic objectives, enhanced objectives and improved objectives, and proposes the core essence of implementing flipped classroom in the reform of management accounting course, which plays a guiding role in the design of teaching paradigm. Through combing management accounting forecast, decision-making, planning, control and evaluate the five basic functions, the knowledge learning, ability training, and independent exploring consciousness through three different periods before, class and after class design based on reverse classroom management accounting new paradigm of classroom teaching, in order to applied accounting teaching reform in colleges and universities to provide certain reference and reference.

Key words: Flipped classroom, Management accounting, Teaching reform, Teaching paradigm