论文部分内容阅读
本文选择会计学博士学位论文、会计学博士和博士生在学术期刊上发表的学术论文的相关指标来探讨会计学博士生培养与会计理论研究的相关性问题。通过研究 ,我们发现博士群体数量在不断扩大 ,一批已毕业的博士已经成长为会计学术界的骨干 ;同时在会计学博士生的培养中存在成材的年龄段后移现象和研究能力两极分化问题。因此在博士生的培养过程中 ,应为博士生以后的长远发展奠定必要的基础 ,要注意其研究能力 ,特别是创新能力的培养
This paper chooses the relevant indexes of the dissertations published in the academic journals of accounting doctoral dissertations, accounting doctors and doctoral students to discuss the correlation between the accounting doctoral training and the accounting theory research. Through research, we found that the number of doctoral students is constantly expanding. A group of graduated Ph.Ds have become the backbone of the accounting academic community. At the same time, there is a problem of gradual shift of age and research ability in the cultivation of doctoral students in accounting . Therefore, during the training of doctoral students, the necessary foundation should be laid for the future development of doctoral students. Attention should be paid to their research ability, especially the cultivation of innovative abilities