中国会计学博士点培养方案调查与评价

Investigation and Evaluation of Chinese Accounting Doctoral Programs

中国会计学博士教育日益面临来自就业市场和国际竞争的压力。文章通过考察国内会计学博士培养方案的状况,运用期刊论文发表数量对会计学博士点进行排名,旨在探索能够培养出更具研究能力的博士生培养方案。研究结果发现,培养出最多具有研究能力博士生的前三名博士点分别来自上海财经大学、中国人民大学和北京大学,从培养方案来看,排名靠前的博士点在公共课部分几乎都开设了计量经济学和微观经济学。结论认为,学习美国的研究范式和哲学思想可能并不完全适合中国,在培养方案的设计上还要更多考虑中国本土的问题。

Chinese accounting doctor education is facing more and more challenges from the labor market and internationatl competition. This paper explores the accounting doctoral programs in major Chinese universities, and ranks these programs by research productivity. Our aim is to find out the program ar- rangements that may train the most productive researchers. The results show that the top three programs are from Shanghai Universilty of Finance and Economics, China People＇s University and Beijing University. Al- most all of the high ranked programs have courses of econometrics and micro-economics. It is also argued that the complete adoption of the Anglo-American philosophies and ideology might not be appropriate for China and the program designers should take the special demands of Chinese economy into consideration.