Flipped classroom 2.0 integrates "targeted learning" and "maker spirit" into teaching, thereby improving and promoting the earlier flipped classroom practices. It integrates learning of professional knowledge, cultivation of individuality, and innovative thinking for problem analysis and solution into the same learning process. Based on the idea of PDCA quality improvement cycle, the design of a teaching system integrating SPOC into flipped classroom 2.0 is created for our business administration program. Four steps are proposed including teaching planning, students sampling and course running, teaching result feedback and teaching improvement strategies, aiming to provide some theoretical and practical guidelines for higher institutions to implement flipped classroom 2.0.