“三元式”会计学研究生科研创新能力提升机制

A Mechanism for Enhancing Research and Innovation Capabilities of"Triple Elements"Accounting Graduate Students

经济越发展,会计越重要。伴随着“大众创业、万众创新”国家战略的推进,会计行业对创新型会计人才的要求越来越高。会计学研究生作为会计专业人才培养的高端生力军,是推动国家创新创业发展的中坚力量。针对上述情况,构建了“三元式”会计学研究生科研创新能力提升机制,以夯实会计学研究生科研功底、强化学术素养和提高创新能力作为目标,依照研究生三年学制学术生命周期理论,将会计学研究生科研创新能力培养过程设计为“学术启蒙→科研训练→创新产出”的三步骤全链条培养模式,通过优化研究生教研课程与教材体系、建设教学科研多元融合的学术平台、定期举办科研团队学术活动等方式,实现会计学研究生综合素质培养的全面提升。

As the economy develops,the importance of accounting grows.With the advancement of the national strategy of"mass entrepreneurship and innovation,"the accounting industry has an increasing demand for innovative accounting professionals.Accounting graduate students,as a vital force in the high-end training of accounting professionals,play a crucial role in driving national innovation and entrepreneurship.In response to these needs,this study constructs a mechanism for enhancing the research and innovation capabilities of"triple elements"accounting graduate students.The goal is to solidify the research foundation,strengthen academic literacy,and enhance innovation capabilities.Following the academic life cycle theory of the three-year academic program for graduate students,the process of cultivating research and innovation capabilities is designed as a"scholarly enlightenment→research training→innovation output"three-step comprehensive training model.This model forms a complete chain,and the enhancement of accounting graduate students'overall qualities is achieved through optimizing the curriculum and textbook system,establishing academic platforms that integrate teaching and research,and organizing regular academic activities for research teams.