Abstract: Communication engineering budget is a professional skill course，which has much more knowledge and content，the boring budget process.The auxiliary teaching effect is not good，though it has set up the excellent course.Based on university-enterprise cooperation，by building“Working process＋Microclass＋Flipping-classroom”teaching mode，combined with the stratified teaching design and the workingprocess diversity assessment countermeasure，it prompts students to do autonomous learning and realize their aptitude and improve professional skills.