An Experimental Study on Knowledge Transfer of Higher Vocational Accounting Majors by Teacher-Apprentice System--Taking Shanwei Institute of Technology as an Example

The Ministry of Education has issued relevant documents to promote the development of vocational education one after another, and vocational education has been raised to an unprecedented height, and has been highly valued by all aspects of local and national. This paper proposes a study on teaching higher vocational accounting using the apprenticeship system as a response to the national education policy. From the development history of the master-apprentice system, the necessity of the “master-apprentice system” in the accounting industry is introduced, and the specific application of the “master-apprentice system” in the teaching of higher vocational accounting is outlined. The students of Shanwei Institute of Technology were selected as the research object, and the data were collected by distributing questionnaires, and the independent samples t-test was applied to experimentally analyze the knowledge transfer of accounting majors in Shanwei Institute of Technology. After the teaching intervention, there were significant differences in accounting skills, accounting knowledge, and comprehensive quality of accounting among the students in Group C and Group D, with P<0.05, which indicated that compared with the traditional teaching mode, the teacher-apprentice teaching mode had a more obvious effect on the students’ enhancement. This study confirms the feasibility of the “mentor-apprentice system” in the education of higher vocational accounting majors.