According to the new assessment requirements of the 2018 general education program, using non-textbook materials is required. Therefore, materials play a crucial role for teachers in teaching reading comprehension in Literature classes. These materials must help students practice reading, expand their cognitive scope and assist teachers in designing assessment tools in testing activities. However, many teachers do not know how to creat their own set of materials for their work. This article helps teachers identify the process of building a material system to be proactive in teaching and assessing students with a focus on competency development.