According to the cognitive characteristics of higher vocational students, this course takes general trade import and export business operation process as the main line, carries out teaching practice, and allows students to build relevant knowledge system, train vocational skills and develop vocational ability in the process of completing specific import and export projects. After in-depth, detailed and systematic analysis of foreign trade industry and enterprise experts, this course identifies seven learning projects as import and export preparation, export price accounting, trade contract negotiation, export performance, import price accounting, import performance and import and export aftermath. Course content includes familiarize with the product, understand the market, develop customers, export price accounting, import price accounting, trade contract negotiation, domestic purchase and sales contract signing, production follow orders, export booking, customs clearance and insurance, export billing and settlement, letter of credit opening and modification, import cargo transportation and insurance, import payment, import and customs clearance, import and export aftermath of the task, the work project highlights the students' vocational ability of training, theoretical knowledge selection and selection, the work project is not only to train students' vocational ability, but also to train their vocational ability. The work project highlights the training of students' vocational ability, the selection of theoretical knowledge takes into account the need to complete the work project and the requirements of the traditional knowledge system, and at the same time, it integrates the “1+X” cross-border e-commerce B2B vocational skills level qualification certificate requirements for knowledge, skills and qualities. In the teaching process, the integrated teaching of science and practice is adopted to provide students with rich practical opportunities.