对我国会计硕士专业学位教育几个问题的思考

本文认为我国开展会计硕士专业学位教育应遵循以下三个原则,一是以市场为导向、以质量求发展;二是正确处理国际化与本土化的关系;三是充分发挥会计职业团体和社会中介评估机构的作用。在会计硕士专业学位培养计划(方案)方面,本文提出,培养目标应进一步明确能力要求;培养对象可以适时扩宽;培养单位的招生权限要受到一定的限制;培养过程必须不断改进。

Issues on the Education of Master of Professional Accounting in China

To develop MPAcc education in our country,the paper explores three principles which shall be followed.The first one is that the MPAcc education shall be market-oriented and its development shall be based on its quality;the second one is that the MPAcc education shall deal with the relationship between internationalization and localization properly;the third one is that the MPAcc Education shall give full play role to professional accounting institutions and social assessment agencies.Regarding to how to perfect the training program for MPAcc,the article puts forward the following four suggestions:the professional competency standards outlined in cultivating objectives should be defined more explicitly;the requirements for applicants should be loosened flexibly;the recruitment authority of training institution should be restricted,and the training program should be improved constantly.