课程衔接是中高职衔接的核心，同时也是中高职教育衔接的难点。目前中高职教育真正意义上课程能有效衔接的不多，更多的是体现在学制上的衔接。为了实现真正意义上的课程衔接，本文提出构建基于“首岗、转岗、深岗”三层递进式的会计专业课程衔接体系。%The linking curriculum is the core of middle and higher vocational education connection, and also a difficulty. The effective course link in the true sense is not much, and more is reflected in the educational system. In order to achieve it, this paper provides to build a connection of accounting curriculum system based on the three progressive model of "First position, Turning the position, Further development".
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