《天朝田亩制度》在中学历史“太平天国运动的兴起和发展”一课教学中既是重点又是难点,本人在教学实践中发现学生在这一问题的理解上确实存在难度,不易掌握。造成这一现象不仅有问题自身难度的原因,而且也有教材对此问题分析存在不足的缘故。因此本文将针对新旧教材关于《天朝田亩制度》 The “Tian Chao Tian Mu System” is both a key and a difficult point in the teaching of the middle school history “The Rise and Development of the Taiping Heavenly Kingdom Movement”. I found that in the teaching practice, students find it difficult to grasp the understanding of this issue. This phenomenon is caused not only by the difficulty of the problem itself, but also because of the inadequacies in the analysis of the teaching material. Therefore, this article will focus on the “Old Tiancai System” in both old and new textbooks.