Research On The Cultivating Mode For The Undergraduates Of MPAcc

On March22th,2014, the under secretary of education Lu Xin announced at the ChinaDevelopment Forum, our country was about to issue the new scheme so as to make two kinds ofstudents with different talents get different methods of testing—“the college entranceexamination for the talents of technique” and “the college entrance examination for the talents ofacademics”. It completely proved that our country was in needs of the talents of technique.Professional accountants stay as the important component of the technical talents, get highlycared by our country. On December,2013, the Academic Degree Commission of the StateCouncil and the Ministry of Education approved of setting the degree of the Master ofProfessional Accountant to meet the market’s needs of advanced application-oriented talents.The paper applies the normative approach and the empirical approach together to do thecreative research for the cultivating mode for the undergraduates of MPAcc. At the starting, theresearch uses inductive and deductive approach to summarize the research performance fromhome and abroad; it introduces relevant concepts of undergraduate cultivating mode, talents’cultivating theory and the professional capability theory; it briefly describes the presentcondition for the cultivating for the undergraduates of MPAcc from home and abroad,categorizes the modes by comparison, and shows the problem appeared in the cultivating mode;it acquires the relevant data about the cultivating present condition for the undergraduatescultivating mode and the requirement for the advanced accountants through questionnaires; next,it uses principal component analysis to make clear of the needs of the professional knowledge,the professional techniques and scientific research. Based on the performance above, the paperbuilds a cultivating mode which answers for the social needs, accumulates the theoretical supportfor the cultivating the undergraduates of MPAcc, and shortens the time which undergraduates ofMPAcc uses to become the advanced application-oriented talents.