中文摘要：

分享经济是当前互联网时代全球经济发展的新形态。在分享经济的视角下，研究提出“个人学习账号和学分累计制度”创新的五点新认识，即把握时代要求是基础、理解制度内涵是前提、引入分享经济是关键、创新理念思路是核心、完善政策举措是保障。创新和共享是制度发展的核心理念。政府是政策引导和公共服务的主体，市场则是实践发展和技术创新的主体。

英文摘要：

Sharing economy is a new form of global economic development in the Internet age. Station in the perspective of sharing economy, this paper presents five new points to promote innovation and development of the ＂ Individual Learning Account and Credits Accumulated System＂. They are as follows, to grasp the requirements of the times is the basis, understand the connotation of the sys- tem is premise, introduce the sharing economy mode is critical, an innovative idea is core and perfect policy initiatives is safeguards. This paper emphasizes that innovation and sharing is the core concept of the development of the system, and states that the government is the main body of policy guidance and public service, and the market is the main body of practical development and technological in- novation.