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教材是远程学习中联系教与学的纽带,成人是我国远程教育的主要群体,研究成人远程学习中的教材设计问题历来是远程教育领域的方向之一.本文从问题分析入手,提出教材设计应充分考虑成人远程学习过程中面临的主要矛盾:学习时间碎片化和传统教材内容高度聚合的矛盾,自学为主的学习方式与传统教材知识本位的矛盾.结合微型学习理论和细化理论,提出知识“积木”的碎片化拆分,以知识体系、问题任务和情境探究为导向的“积木”组合知识建构解决方案,其中知识“积木”为微小的、独立的知识单位,知识“积木”组合则体现:领域知识的“横向”组合,简化条件的任务知识的“纵向”组合;复杂条件的任务知识的“自由”组合.基于此开发了“纳税基础与实务”远程学习教材,开展对照教学,通过准实验研究,初步验证了教材设计的有效性.“,”Textbooks are the link between teaching and learning in distance learning. Adults are the main group of distance education in China. The design of textbooks in adult distance learning has always been one of the research directions in the fi eld of distance education. Starting from the analysis of the problems, this paper points out that the main contradictions in the process of adult distance learning should be fully consid-ered in the design of textbooks: the contradiction between the fragmentation of learning time and the highly aggregated content of traditional textbooks, and the contradiction between the self-study-centered learning mode and the knowledge-based standard of traditional textbooks. Combining the Micro-learning theory with the refi nement theory, this paper proposes the fragmentation of knowledge building blocks and the solution of knowledge construction based on knowledge system, problem task and situation inquiry, in which knowledge blocks are small and independent knowledge units, and knowledge blocks combination embodies the “horizontal” combination of domain knowledge and the task knowledge of simplifying conditions. The “vertical” combination of knowledge; the “free” combination of task knowledge under complex conditions. Based on this, a distance learning textbook “Tax Basis and Practice” was developed, and a comparative teaching was carried out. Through quasi-experimental study, the effectiveness of the textbook design was preliminarily verifi ed.