It is necessary to clarify the characteristics of higher vocational teaching materials when compiling them. Just like the orientation of higher vocational education, higher vocational textbooks should have both the basic characteristics of higher vocational textbooks and the distinctive characteristics of vocational and technical education textbooks. Therefore, it is necessary to have a theoretical level that meets the requirements of higher education and attach importance to the scientific content of teaching materials, which should not only conform to people's cognitive laws and teaching laws, but also be conducive to students' learning and make them easy to understand and absorb when reading. To accurately locate theoretical knowledge, we should not only determine the theoretical depth according to the principle of "necessity and sufficiency", but also according to the actual situation of students. In the compilation of teaching materials, we should strengthen the practice teaching link, incorporate enough practical training content, ensure the cultivation of students' practical ability, and reflect the training requirements of high-tech applied talents. Textbook compilation should emphasize the principle of novelty of knowledge, keep up with the development of new technologies in the times, and integrate new technologies, methods, norms and standards into textbooks, so that students can directly engage in front-line technical work and management after graduation. When compiling a course, we should not consider it in isolation. We should consider it from the characteristics of higher vocational education, the realization of the training goal of higher vocational talents and the knowledge, ability and quality that talents need.