中文摘要：

完整理解“必需够用为度”，有利于处理好高等职业教育理论教学与实践教学的关系和占比问题。文章分析了“必需够用”的基本涵义，提出“必需够用为度”的边界概念，给出了边界的下限和上限。在此基础上，强调在教学内容构建中既要用好“减法”，也要用好“加法”。最后，结合课程对具体教学内容构建进行探讨。

英文摘要：

Completely understanding ＂the principle of indispensable and enough theoretical knowledge＂ would help deal with the problems of relationship and percentage between theory teaching and practice teaching in higher vocational education. The basic meaning of＂ indispensable and enough＂ is analysed, the concept of its boundary is put forward, and the lower and upper boundary are given in this paper. Based on the study above, it is put forward that not only the subtraction but also addition needs to be used well in the construction of teaching contents, and the specific teaching content is studied combining with courses.