MPAcc核心课程理论实践双循环教学模式研究

Research on Dual Circulation Teaching Mode in Theory and Practice of MPAcc Core Courses

MPAcc教育旨在培养高素质、应用型、国际化会计专门人才。但目前一些MPAcc培养单位在专业学位研究生培养过程中仍存在着研究生教育“本科化”、缺乏双师型导师、案例开发力度和实践教学质量有待提高等问题,这些问题与MPAcc培养目标相偏离,也使学生的理论基础和实践能力难以兼顾。结合MPAcc核心课程具体教学实施过程及相关教学案例提出MPAcc核心课程理论实践双循环教学模式。该模式兼顾培养专业学位研究生内在理论素质和外化实践能力,通过课堂教学“内循环”和实践教学“外循环”各构成要素予以实施,通过构建以案例讨论和案例开发环节作为联结通道的双循环联动机制,可有效提升该教学模式的实施效果。

MPAcc education aims to cultivate accounting professionals who are highly qualified,applied and international.At present,some MPAcc education units still have the problems such as postgraduate education degrading into undergraduate,lack of double qualified tutors and low quality in case development and practice teaching,which caused the difficulties to give consideration to both theoretical quality and practical abilities.Based on these problems,this paper puts forward dual circulation teaching mode in theory and practice in of MPAcc core courses.It takes care of both the quality of internal theory and the ability of external practice.It could effectively improve teaching through the implementation of the constituent elements in internal cycle in classroom teaching and external cycle in practical teaching and construction of a dual circulation linkage mechanism in case discussion and case development.