The quality of MPAcc dissertations directly shows the effectiveness of accounting master training units in personnel training.In order to explore the characteristics of the output of excellent dissertations,121 dissertations selected by the Education Steering Committee were analyzed from the aspects of university level,university category,university affiliation and paper keywords.The research shows that famous universities have natural"endowment advantage",the topics of the winning papers closely follow the hot topics of The Times,based on the basic national conditions,the case enterprises are mostly listed companies,and more use of economics,finance,management and other multidisciplinary theories,reflecting the characteristics of the interdisciplinary specialty.Finally,some suggestions are put forward to improve the training level of accounting professionals.
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