CAJ | 학술논문

黑龙江省作为东北老工业基地，自然资源丰富，石油、煤炭开采加工企业较多，同时，由于地理位置与俄罗斯接壤，对俄贸易在全省经济中也占有相当份额，区域经济的特点非常明显，这些不同的行业对中高级会计人才的需求侧重点也有显著差异。因此，针对黑龙江省地方经济的这些特点，确立以需求为导向的会计专业硕士教育模式，疏通供求双方的联系渠道，改革传统的会计教学模式，从课程设置、教学方法、导师配置等方面对现行会计专业硕士研究生的教育体系和机制进行创新，从而推动黑龙江省高校会计专业硕士会计教育的发展，进而为区域经济的发展做出贡献，具有非常重要的现实意义。
흑룡강성작위동북로공업기지，자연자원봉부，석유、매탄개채가공기업교다，동시，유우지리위치여아라사접양，대아무역재전성경제중야점유상당빈액，구역경제적특점비상명현，저사불동적행업대중고급회계인재적수구측중점야유현저차이。인차，침대흑룡강성지방경제적저사특점，학립이수구위도향적회계전업석사교육모식，소통공구쌍방적련계거도，개혁전통적회계교학모식，종과정설치、교학방법、도사배치등방면대현행회계전업석사연구생적교육체계화궤제진행창신，종이추동흑룡강성고교회계전업석사회계교육적발전，진이위구역경제적발전주출공헌，구유비상중요적현실의의。
Heilongjiang Province as the northeast old industrial base,abundant natural resources,petroleum,coal mining and processing enterprises more,at the same time,because of its geographical location and the Russian border,the trade with Russia is also a considerable share in the province's economy,the characteristics of the regional economy is very obvious,the different needs of the senior accounting personnel focus there are significant differences. Therefore,in accordance with the characteristics of local economy in Heilongjiang Province,to establish a demand-oriented accounting professional master education mode,dredge the channels of supply and demand,the reform of traditional accounting teaching mode,from the curriculum,teaching methods,teacher allocation,the guild meter education system and mechanism of postgraduate innovation,in order to promote the development of accounting education in Colleges and universities in Heilongjiang province of the accounting profession,and contribute to the development of the regional economy,and has very important re-alistic significance.