The concept of MOOC and "flipped classroom" are one of the emphases of current education and teaching reformation in China. However, according to the existing practical experience, there are some theoretical and practical issues remained to be paid attention to and solved urgently in the implementation of MOOC and "flipped classroom". The teaching concept of MOOC and "flip classroom" are discussed in depth. Combined with the "flipped classroom" teaching practice and research of theoretical mechanics. A set of "flipped classroom" teaching theories of basic courses for science and engineering majors are established and applied to the teaching practice, which is beneficial to make a positive contribution to deepening education and teaching reform as well as improving the quality of personnel training in higher education of China.