近年来,我国高校已将会计研究生分为学术型和专业型两种类型进行培养,学术型会计硕士研究生以培养教学和科研人才为主,侧重于理论教育,以培养大学教师,科研机构的研究人员为主要目标。由于各种社会环境的变化,大部分学术型会计硕士研究生都涌入实务界就业,针对我国高校当前的学术型会计硕士研究生教育是 In recent years, Chinese colleges and universities have divided the accounting graduate students into two types: academic and professional. The master students of academic accounting mainly focus on training teaching and scientific research personnel, focusing on theoretical education to train university teachers and research institutes Personnel as the main goal. Due to the changes of various social environments, most of the academic accounting master graduate students are pouring into practical employment, and the current postgraduate education of academic accounting in our country is