美国会计专业硕士培育的几点启示和思考

Some Enlightenment and Reflections on the Cultivation of the Accounting Profession in the United States

近些年,我国大力发展会计硕士专业学位教育,但其培养过程仍存在一些问题,相比于教育发达的美国,还有较大的发展空间。通过对中美两国会计专业硕士学位(MPAcc)教育在培养目标、课程设置,实习环节和教学方法等方面进行比较,力求通过总结美国先进的培养经验,为我国MPAcc培养过程提供借鉴。

In recent years,our country develop the master of accounting professional degree education vigorously,but compared to the United States of education,there are still some problems in the training process and it still owns significant development.Through the comparison of Chinese and American accounting professional master＇s degree education in training objectives,curriculum,practice and teaching methods and other aspects of the comparison.By summarizing the American advanced training experience,to provide reference for China＇s master of accounting professional degree training process.