会计硕士校外导师、实践基地与培养成效——以湖南省为例  

Research on MPAcc Extramural Supervisors,Practice Bases and Training Effects—Taking Hunan Province as an Example

作　　者：喻凯[1] YU Kai(Business School,Central South University,Changsha 410083)

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《财务与金融》2023年第5期8-14,共7页Accounting and Finance

摘　　要：为适应中国特色社会主义市场经济,中国的研究生培养模式逐渐与西方发达国家接轨,由纯学术型转向学术型与专业型协同发展。在新的发展时期,我国硕士研究生培养出现了“重学硕,轻专硕”的现象,导致会计专业硕士(简称“会计硕士”)的培养结构与质量问题不断凸显,因此转型势在必行。在此背景下,国家提出了扩大专业硕士招生规模、学校与行业合作等举措。湖南省目前拥有13个会计硕士培养单位,但毕业生的实践能力却未及预期。通过向会计硕士学生发放调查问卷和走访湖南部分高校和实践基地,获得了大量一手资料。对所获取的资料进行分析和总结,发现湖南校外导师制度存在普及程度高但执行不力的问题,实践基地存在数量少且建设效果不佳的问题。为改善上述问题,高校应增强与校外导师的沟通,并规范学校与实践基地间的合作流程;规范“校外导师制”培养模式,提高实践课程和案例教学的占比;建立规范的实习管理制度,规范实践基地管理。In order to adapt to the socialist market economy with Chinese characteristics,China's graduate training model is gradually in line with western developed countries,from pure academic to academic and professional collaborative development.In the new period of development,there is a phenomenon of"emphasis on academic master's degree and neglect on professional master's degree"in the training of masters in accounting,which leads to prominent problems in the training structure and quality of master's degree in accounting,so the transformation of master's degree in accounting is imperative.In this case,China proposed to expand the scale of professional master enrollment and the cooperation between schools and industries and other measures.Hunan Province has 13 accounting master training units,but the practical ability of graduates is not as expected.A large amount of first-hand information was obtained by sending questionnaires to the accounting master students and visiting some universities and practice bases in Hunan..Through the analysis,it is found that the extramural supervisor system has problems of high popularity but incomplete implementation,and the practice base has a small amount and poor construction effect.In order to improve the above problems,from the two perspectives of schools and practice bases,this paper proposes that schools should strengthen the communication with extramural supervisors and standardize the cooperation process between schools and practice bases,so as to provide practical reference for universities or practice bases facing similar difficulties.In order to improve the above problems,colleges and universities should strengthen the communication with extramural supervisors and standardize the cooperation process between schools and practice bases;standardize the training mode of"off-campus tutorial system"and increase the proportion of practical courses and case teaching;establish a standard practice management system and standardize practice base management.

关 键 词：会计硕士 校外导师 实践基地 湖南高校 

分 类 号：F230[经济管理—会计学]