教材是知识的物理载体,是教师课堂授课和学生课下自学得以顺利开展的基本工具,是理论学习和实践操作相结合进而发挥功效的中介,其重要性举足轻重。但是结合高等职业教育规律、强调高等职业教育特色、突出实践实训内容的以培养技术应用型人才为目的的教材在市场上却并不多见。所以开发一部具有典型高职高专教育教学特色的《电子商务支付与结算》教材显得必要且急迫。 Textbook is the physical carrier of knowledge. It is the basic tool for teachers to carry out lectures and self-study under the students’ self-study. It is an intermediary which integrates theoretical study and practical operation to exert their functions. Its importance is of decisive importance. However, combining the law of higher vocational education, emphasizing the characteristics of higher vocational education, and highlighting the practical training content to train skilled personnel for the purpose of teaching materials are rare in the market. Therefore, the development of a typical teaching characteristics of higher vocational education “e-commerce payment and settlement” textbook appears necessary and urgent.