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 remain to be paid attention to and solved urgently in the implementation of MOOCs and "flipped classroom". The teaching concept of MOOC and "flip classroom" were discussed in depth combined with the teaching practice and research. A set of teaching theories on the "flip classroom" for theoretical mechanics course was established and applied to the teaching practice, which is beneficial to make a positive contribution to “deepening the reform of education teaching, as well as the quality of personnel training” in higher education of our country.