我国研究生科研创新能力影响因素及提升—以会计学硕士研究生为例

The Study on Influencing Factors and the Promotion of Postgraduate Students’ Research Ability and Creative Ability in China—Illustrated by the Example of Postgraduate Students in Accounting

摘要: 本文提出研究生的科研创新能力从根本上决定着研究生的教育质量，进而以会计学研究生培养为例分析我国研究生教育的现状，从国家、学校和研究生个人三个层面研究影响我国研究生科研创新能力的因素，并进一步提出提升我国研究生科研创新能力的建议。

Abstract: The paper proposes that research ability and creative ability decide the educating quality of post-graduate students, and describes the current situation of postgraduate education in accounting. Then, it analyzes the influencing factors from three aspects: state, school and graduate student in-dividual. Furthermore, the paper makes suggestions for improving the research ability and creative ability of postgraduate students.