国内外会计硕士(MPAcc)培养模式比较研究

Comparative Study on the Cultivation Mode of MPAcc at Domestic and Abroad

我国自2004年设置会计硕士(MPAcc)专业学位以来,培养规模不断扩大,也引发了对于培养质量的关注。因此,规范和完善MPAcc培养模式就显得至关重要。本文将国内MPAcc培养院校分为综合类、财经类和理工类,从中选择18所代表性高校,对其培养目标、培养过程和质量保障等三大方面进行比较分析,并与国外应用型会计硕士培养模式进行对比,在此基础上总结国内外高校MPAcc培养的先进经验,提出优化我国MPAcc培养模式的政策建议。

Since 2004, China set Master of Professional Accounting（MPAcc） degree. Expanding of scale leads to concerns about the cultivation quality. Therefore, establishment and improvement of MPAcc cultivation mode are vital. In this paper, China cultivation units are divided into comprehensive、finance and economics、science and engineering. Then it chooses 18 universities as sample. It comparatively analyses their cultivation objectives, procedures, and quality assurance. Furthermore, it compares with the foreign cultivation unit. On this basis it summarizes the advanced experience of domestic and foreign universities, and supplies some recommendations to optimize China MPAcc cultivation Mode.