【摘要】 数字经济时代，新商科与互联网、大数据产生较多关联，其教学内容发展和教学改革需求对教材有了新的要求。新型活页式教材有利于项目化教学的开展，是建构主义学习理论、人本主义理论的体现，具有“做中学”“数字化”“灵活化”“模块化”等特征。高职新商科新型活页式教材开发要坚持思维与技能并重、贯彻立德树人、关注职业属性、强化教材信息化的原则，其开发方法有四个层面：基于职业能力清单确定教材内容框架、基于企业案例开发单元内容、基于知识生产开发教学项目、基于教学活动开发教学法设计，但要注意明确教材开发定位、注意教材表现形式、注重与互联网资源的互动。更多还原

【Abstract】 In the era of digital economy, new business subjects are more related to the internet and big data, and the development of teaching content and the needs of teaching reform have new requirements for teaching materials. The new loose-leaf textbook is conducive to the development of project-based teaching, and it is the embodiment of constructivist learning theory and humanistic theory. The development of new loose-leaf textbooks for new business subjects in higher vocational colleges should adhere to the principles of equal emphasis on thinking and skills, implement the principles of morality and cultivating people, pay attention to occupational attributes, and strengthen the informatization of textbooks. Its development method has four levels: determining the content framework of textbooks based on the list of vocational competencies, developing unit content based on enterprise cases, developing teaching projects based on knowledge production, and developing teaching method design based on teaching activities. However, attention should be paid to clarifying the orientation of textbook development, paying attention to the presentation of textbooks, and focusing on interaction with Internet resources.更多还原