美国会计博士生培养方式及其启示

优秀的会计师资是世界各国院校稀缺的人力资源,而高质量的会计博士教育是达到这一目标的首要前提。本文详细阐述美国会计博士的招生、培养、去向,为我国会计博士的培养方式提供借鉴。本文提出,我国应实行独立的博士生与导师关系,大力提高会计教师职业的市场竞争力,以期实现高质量的博士生教育,并提高我国会计研究水平。

The Review of American Accounting PhD Education and its Implications for China

Every higher education institution needs exceptional accounting faculty, a universally scarce talent. Accounting PhD programs of high quality are essential to produce such talented professors. This paper provides a detailed review of the admission process, the education, and placement of a general American accounting PhD program, which provides important and relevant implications for the accounting PhD program in China. This paper highly recommends an independent relationship between the advisor and the students together with a more attractive market for accounting faculty, in order to build accounting PhD programs of competitive quality with the United States and improve accounting research of high quality in China.