The “3+2” pattern of transition from secondary to higher vocational education is a talent cultivation mode emerged in recent years. This type of joint talents training scheme helps enhance vocational students' skills so that the students can attain the requirement of high-level professional and skilled personnel, and it also meets the demand of regional economic development for vocational talents and adapts to the needs of socio-economic development. Meanwhile it can also promote the development of higher vocational education. Based on the status quo of “3+2” talent cultivation mode, this paper takes Jilin Institute of Chemical Technology as an example and explores the approach to credit accumulation and transfer from five aspects.