Abstract: Based on the in-depth study and comprehension of the new Vocational Education L.aw，andcombined with the pactice of implementing the new policies and regul ations for the development of na-tional vocational education ，this paper studies three key perspectives to demonstrate the necessity ofteaching materials constnuction in higher vocational colleges under the backgxound of high-quality devel-opment，namely building a skill-based society is the starting point for the construction of high-qualityteaching materials in higher vocational colleges , thoroughly implementing the " integration of industry andteaching and college-enterprise cooperation”is the focal point of the construction of high-quality teachingmaterials in higher vocational colleges，and enhancing the service abilities of higher vocational educ ationof univerties and colleges is the foothold of the teaching materials construction in higher vocational colle-ges.Solutions are proposed to solve the main problems existing in the construction of high-quality teach-ing materials in higher vocational colleges. 'The first is to strive to create" high-quality teaching materi-als”with the implement ation path of vocational education , and the second is to improve the teaching ma-terial constnction mechanism as soon as possible.

Key words: ｎｅｗ Ｖｏｃａｔｉｏｎａｌ Ｅｄｕｃａｔｉｏｎ Ｌａｗ, ｈｉｇｈｅｒ ｖｏｃａｔｉｏｎａｌ ｃｏｌｌｅｇｅｓ, ｔｅａｃｈｉｎｇ ｍａｔｅｒｉａｌｓ ｃｏｎｓｔｒｕｃｔｉｏｎ