In order to reform the teaching of basic accounting for accounting majors and achieve the talents cul- tivation of accounting majors in higher vocational colleges, the Accounting Department of Hubei Polytechnic Institute developed multiple integrated teaching resource library. The basic ideas and practices of the development include balancing the two (" vertical" and "horizontal") organizational structure dimensions in curriculum materials, fol- lowing the order of "principle introduction first, practice following up, the case synchronization, and practice in re- al case" to develop the teaching material gradually, concerning the requirements of "Dual Certificates" and "Com- plementary" for the combination education style of "study and practice", making a chain of "teaching - training - assessment" to integrate the "teaching, learning, practising, and assessing" together, training "problem think- ing" and " innovation awareness" of our students so that they will not only be equipped with the knowledge and skills of the accounting profession but also possess the ability of "transfer learning" and "sustainable development" to adapt to industrial upgrading and requirements of career change in future%为改革高职会计专业基础会计的教学，更好地实现高职会计人才培养目标，湖北职业技术学院会计教研室开发了多元整合一体化教材资源库。其基本思路与做法是：兼顾专业课程教材“纵”与“横”两个组织结构维度，依照“原理先行、实务跟进、案例同步、实训到位”的原则，循序渐进地展开教材内容；关注“工学结合型”教育所要求的“双证融通”与“互补”；使“教学一训练一考核”环环相扣，实现真正意义上的“教、学、做、评合一”；贯穿培养学生的“问题思维”和“创新意识”，使学生既具备会计专业的知识和技能，又具备适应未来产业升级、工作岗位变迁要求的“学习迁移能力”和“可持续发展能力”。
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