“学分银行”是一种借鉴银行储蓄功能及特点,以使学生能够自由选择学习内容、自主决定学习时间、自愿选择学习地点的教育管理模式。“学分银行”制度的完善,突破了“学分互认”的瓶颈,促进了学历教育和非学历教育、职业教育和普通教育之间的衔接与补充。我国“学分银行”制度建立过程中面临诸多困难,其中学分转换是学分银行制度的核心。 “Credit Bank” is a model of education management that draws lessons from the functions and characteristics of bank savings so that students can freely choose their own learning content and determine the learning time voluntarily. The perfection of “credit bank” system has broken through the bottleneck of “mutual recognition of credits” and promoted the connection and supplement between academic education and non-diploma education, vocational education and general education. China “credit bank ” system in the process of establishing a number of difficulties, credit transfer is the core of credit banking system.