会计硕士专业学位论文选题与写作问题探析

中图分类号：G643 文献标识码：A DOI：10.16400/j.cnki.kjdk.2025.27.043

Topic Selection and Writing Issues in Master of Professional Accounting Thesis

TENG Hao， ZHAO Jingfen，HUANG Xiaobo

（College of Economics & Management， Shenyang Agricultural University， Shenyang， Liaoning ） AbstractThecurrent masters degre theses inaccountinghave a widerange oftopic selectionand diferences in theatribution ofcross disciplinary topics，leading toalackofstandardization inreferencingandcitingacademicresearch conclusionsinthe context ofaconsensus on research paradigms.There are problems in the writing of some papers，suchas adisconnect between researchtopics，esearchcontent，andmethods，uclearositioningleadingtoinconsistentlogic，insuficientpreparationfor institutionaltsfotioatioalosts，addatacompaabilityanduretofulleethetegatioofsisd finance.Themainreasonsforthedeclineinscreeningefortsatheentranceofenrollmentbytrainingunitsandthefailureto meet expectations intrainingqualityaswellasthelackofunifiedandclearcriteriaforjudgingthequalityofdegreeheses. Therefore，thearticleproposesmeasuressuchasimprovingthesessmentofenrollmentprocess，perfectingthecourseselection plan for students，enhancing the qualityand implementationefect ofcourseconstruction，etc.，tolaya solid foundationof profesional knowledge and skils forstudents to prepare for thesis writing.In terms of thesis topic selectionand writing，the article points out that he scoe of hesis topic selectionshouldbe limitedandtheapplicabilityand problem orientationshould be adhered to.It issuggested that the Acounting Master's Teaching Guidance Commitee convene experts to explore the establishment ofa standard for writing thematic papers.

KeywordsMaster's degree thesis in Accounting; research paradigm; writing standards

1会计硕士专业学位培养单位一般特征

全国会计硕士专业学位教学指导委员会（以下简称“教指委”2023年召开的教务管理会议指出，自2004年首批24家会计硕士专业学位授权点获准筹建以来，截至2023年6月，全国先后六批次获批MPAcc办学点已达298家，相应历年招生规模也由不到2000人/年迅速攀升至超过2.5万人/年。（剩余6069字）