产教融合背景下高职数字教材开发路径探讨

——以《成本核算与管理》数字教材为例

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中图分类号：G712 文献标识码：A DOI：10.16400/j.cnki.kjdk.2026.2.004

Discussion on the Development Path of Digital Textbooks in Higher Vocational Education under the Background of Industry-Education Integration

Taking the Digital Textbook Cost Accounting and Management as an Example

JIANG Jing

（Jiangsu College of Finance & Accounting，Lianyungang， Jiangsu ）

AbstractThe construction of"golden textbooks" is an important part of the "new infrastructure"of vocational education.Withthe developmentofeducational informatization，educational and teaching models are continuously optimized，anddigital textbooks havebcome anewtrend in textbook construction.Thedevelopment ofdigitaltextbooks can effectively promote clasroom teaching reform and improve the quality of education and teaching.Based on the conceptof industry-education integration，this paper takes the development ofthe digitaltextbook Cost Accounting and Management asanexample，explores thedevelopmentpathof digital textbooks with distinct characteristics and adaptable to Vocational education，aiming to realize the innovation of teaching and learning，thereby better promoting the improvement of students' professional abilities.

Keywordsdigital textbooks; industry-education integration; higher vocational colleges; development path

2024年2月，教育部部长怀进鹏在世界数字教育大会上提出，数字技术正以新理念、新业态、新模式，全面融入人类经济、政治、文化、社会、生态文明建设各领域和全过程。（剩余4099字）