在新的社会背景下,经济发展对会计专业的人才提出了更高的要求,培养会计专业研究型人才成为大势所趋。本文在对会计专业研究型人才的含义进行归纳的基础上,对本类型人才发展过程中所遇到的问题做了全面的分析,找出了提高会计专业研究型人才质量的培养对策,为会计专业研究型人才的发展营造氛围。 Under the new social background, the economic development has put forward higher requirements on the talents of accounting major. It becomes the trend of the times to train the research talents of accounting major. On the basis of summarizing the meaning of the research talents in the accounting profession, this article makes a comprehensive analysis of the problems encountered in the development of this type of talents and finds out how to improve the quality of the research talents in the accounting profession, The development of research talents creates an atmosphere.