As one of the important forms of higher vocational education, modern apprenticeship is being paid more and more attention by our government. It combines the all-round development of students and the needs of career development,and forms a unique mode of personnel training. Modern apprenticeship makes an important contribution to the training of skilled personnel in the transformation of colleges and universities. The paper is based on the key period of the transformation and development of the undergraduate colleges and universities in Yunnan Province, analyzes the implementation path of the modern apprenticeship in the accounting education, and explores the new ideas for the construction of Applied Accounting Specialty in Yunnan province.In the paper, we analyze the deficiency of the current accounting professional training mode in our country from the aspects of accounting teaching content, teaching methods, teaching effects and teaching reform. In view of the current situation of"hot-school and cool-enterprise" in the "school-enterprise-cooperation",the paper puts forward to the application of modern apprenticeship in accounting profession. Through the case of apprenticeship project pilot study, we analyze the costs and benefits of pilot enterprises. In an attempt to answer "enterprises can also achieve benefits in the apprenticeship project",which provide support for solving the case cooperation dilemma.Finally,through the successful experience of project pilot enterprises,we summed up the accounting professional implementation of the modern apprenticeship training mode,proposed the establishment of "double subject" and "double identity" and "dual system","double teacher", "double standard" talent cultivation mode, which open the new situation of accounting professional training mode. |