Abstract: Taking 349 undergraduates from the Department of Economic Management, School of Economics and Technology, Anhui Agricultural University as the research object, and taking mixed teaching of basic accounting course as the practice, the implementation effect of process evaluation was analyzed from four aspects:students' attitude, understanding of process evaluation, participation of teachers and students, as well as timeliness and fairness of evaluation. The results show that, compared with the summative evaluation, students prefer the process evaluation, and the process evaluation plays an important role in improving students' learning ability, enhancing students' learning initiative and cultivating the ability of unity and cooperation.