基层电大开放教育提倡以学生为主体、教师为主导,以最直接的服务为学生提供最大的便利。本文结合电大开放教育专科《基础会计》课程的教学实践,根据为学生最大限度开放学习空间和时间,提供尽可能完备的资源的原则,在该课程当中提出学习资源包的设想,并在实践过程中不断摸索,进一步完善学习资源包,以期在提高教学质量,深化教学改革,培养学生自主学习和协作学习能力等方面发挥它应有的作用。 Open Education at the grass-roots level to promote students as the mainstay, led by teachers, with the most direct service to provide students with the greatest convenience. Based on the teaching practice of “Basic Accounting” course of Open Education in TV University, according to the principle of providing the best possible resources for students to open the study space and time to the maximum extent, this article proposes the idea of ​​learning resource package in the course of practice, In the continuous exploration, and further improve the learning resources package, with a view to improving its teaching quality, deepen the teaching reform, develop students’ autonomous learning and collaborative learning ability and play its due role.