“商务英语函电”是一门将英语技能与商贸业务相结合的课程。基于高职教育的人才培养目标和多元智能的教学理念,依托企业的真实工作案例,以工作任务为导向,分情景编写教材。本文从教材编写的理论依据,总体思路、编写体例、编写特色方面进行了尝试性的探索。 “Business English Correspondence ” is a course that combines English skills with business operations. Based on the objectives of personnel training and the teaching concept of multiple intelligences in higher vocational education, we rely on the real work cases of enterprises, guide them to work tasks, and compile teaching materials in different situations. This article from the theoretical basis for compiling teaching materials, the general idea, writing style, writing characteristics of a tentative exploration.