Higher vocational education is an important part of higher education in China,but formal degree system hasn't been es- tablished yet. The essential attribute of a degree is the combination of“general study”and“specific skill”,which originated from pro- fessional qualifications. The degree system has professional attribute,and there is no cognitive barrier in establishing a higher vocation- al education degree system in China. Higher vocational education degrees have functional roles of connection,rectification,orientation and capital. In developed countries higher vocational education degree system highlights these functions fully. Based on the experience of the design of higher vocational education degree system in developed countries and the reality of the development of vocational educa- tion in China,we should start from the top of the system design,strengthen the construction of degree quality standards,build a degree system,and establish undergraduate vocational colleges.