新时代会计专业学位硕士培养模式研究

Study on the Training Mode of Accounting Master Degree in the New Era

为适应我国社会经济发展对会计高层次应用型人才的迫切需要,2004年全日制会计硕士专业学位研究生首次开始招生,经过培养单位积极探索,会计硕士专业学位研究生群体在短短10几年间不断壮大,但在引起国家和社会广泛关注的同时也出现了一些培养方面的问题。本文从我国会计专业学位研究生教育培养现状和面临的问题出发,通过分析新时代下探索会计专硕特色培养模式的必要性,从优化课程体系建设、培养研究生学习的全局观、建设高质量的教师团队、广泛吸纳人才、构建新的评价体系等方面入手,对新时代会计专业学位研究生特色培养模式提出建议。

In order to adapt to the social and economic development of our country to accounting the necessity of high-level talents,full-time accounting professional master degree graduate students began to recruit students for the first-me in 2004;after training companies actively explore,accounting professional master degree graduate student groups growing in just a dozen years,but at the same time in the cause of the state and society attention also appeared some problems.This paper starts from the current situation and problems in the education and training of accounting graduate students,analyzes the necessity of exploring the characteristic training mode of accounting master in the new era;and optimizes the construction of curriculum system;cultivating a holistic view of postgraduate study;to build a high-quality teacher team and attract talents;from the aspects of constructing a new evaluation system;suggestions are put forward for the characteristic training mode of accounting graduate students in the new era.