At present, vocational education develops rapidly. There are some problems such as poor connection in middle and higher vocational colleges. Analyzing the connection problems in accounting specialty, the countermeasures are discussed in the thesis, and establishment of the credit system assessment mode which is universal in middle and higher vocational education is proposed. It promotes the effective connection in accounting specialty.%当前,职业教育发展迅速,发展中出现了如中高职教育衔接不畅等一些问题,文章从中高职会计专业衔接存在的问题及其成因的分析入手,探讨解决问题的对策,并重点针对教学评价问题提出了建立中高职贯通的学分制考核模式,促进中高职会计专业的有效衔接。
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