Abstract: In recent years, along with the deepening development of economic global integration, the competition for accounting talents has become increasingly fierce; the market requirements for the ability of MPAcc graduate students tend to be diversified, specialized, big data, cloud computing, artificial intelligence and other technologies, the rapid development of the accounting industry to put forward new requirements. This article is based on the employment situation of MPAcc graduate students, integrating the concept of outcome based education (OBE) into the research of employment improvement paths. A series of measures are proposed from four dimensions: accurate definition of employment goals, steady realization of employment output, systematic evaluation of employment quality, and continuous improvement of employment effectiveness, in order to further enhance employment competitiveness.

Key words: Higher education, OBE education philosophy, MPAcc, Evaluation system, Employment competitiveness, Upgrade path