Based on the characteristics of vocational education teaching material in China, this paper put forward three important function factors in the value analysis, including knowledge system, knowledge style and knowledge applicability. Combined with the function factors, the author discussed cost analysis and the value optimization, and summarized editing mode for vocational education teaching materials, i.e. the function built-cost analysis-value optimization.%针对我国职业教育教材的特点,本文提出了教材的知识体系功能、知识体例功能和知识适用性功能,结合功能识别的成果,探讨了职教教材功能成本分析和教材的功能价值优化基本方法,并总结了功能构建-成本分析-价值优化的教材编辑模式。
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