CAJ | 학술논문

税务专业硕士（MT）培养尚处于摸索和起步阶段。文章从MT教育的逻辑起点即环境分析入手，以国内35家MT培养单位为研究对象，认为受传统学术型研究生“重科研轻实践”培养观念的影响，MT教育的发展遇到了很多困难，培养效果与预期目标之间存在较大差距。Boyer理论从拓宽的学术内涵看待专业硕士的培养，有助于正确推动MT教育的发展，满足我国经济社会发展对高级涉税人才的需求。
세무전업석사（MT）배양상처우모색화기보계단。문장종MT교육적라집기점즉배경분석입수，이국내35가MT배양단위위연구대상，인위수전통학술형연구생“중과연경실천”배양관념적영향，MT교육적발전우도료흔다곤난，배양효과여예기목표지간존재교대차거。Boyer이론종탁관적학술내함간대전업석사적배양，유조우정학추동MT교육적발전，만족아국경제사회발전대고급섭세인재적수구。
As Tax Professional Master （MT） foster is still in the attempt and initial stage. Referring to education environment this paper make 35 MT domestic training institutions as the research object and make analysis stand on logic point ,which under the influence of the training concept of ＂highlight theory study but less practical ＂ of traditional academic postgraduate education,the development of MT education encounter much difficulties ,and exist large gap between the expect target and training effect .But f Boyer theory to broaden the cultivation of professional master with connotation can help us promote MT education development with fully understanding, and meet the demand of related senior tax talent for our country＇s economic and social development