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Cultivation Program for Master in Accounting

Date:April 22, 2020 Author: Click:

A. Objectives

According to the guidelines of education “geared to the needs of modernization, the world and the future”, we are to cultivate high-level economic management professionals who are well-developed morally, intellectually and physically, and can adapt to the needs of socioeconomic, scientific and technological development. Thus, we require our postgraduate students to:

    1. Master the basic Marxist theories, love the nation, abide by the law, be morally sound, have a strong sense of professionalism, and actively serve socialist modernization.

    2. To establish a scientific spirit of seeking truth from facts and being bold in innovation; master the basic theory, systematic expertise and practical skills of accounting, have necessary know-how of this subject, and possess the ability to do scientific research and independently undertake professional work.

3. To master a foreign language and proficiently use it in work.

4. Stay fit.

B. Research fields

1. Accounting Theory

2. Management Accounting

3. Corporate Finance

4. Internal Control and Audit

5. Capital Market and Financial Decision-Making

C. Duration, program structure and credit requirements

1. Duration: 2 years.

2. The master's course study and thesis writing each account for half of the time, and shall be conducted alternatively. The course study follows the credit system with a total of no less than 30 credits, including 19 for compulsory courses (general basic courses, professional basic courses and professional courses), 2 for compulsory research (1 for literature reading and 1 for thesis proposal). The rest are for optional courses. Students who do not have a bachelor degree in this major are required to complete the undergraduate core courses (no credit for it). All courses may be retaken, and those who accomplish the required credits shall apply for thesis defense.

3. The duration for on-job  students may be extended, but the extension shall generally be no more than one year.

4. During the schooling period, students shall follow the semester registration system. Those who fail to register shall not have their cultivation recorded for the following semester.  

5. The thesis shall take no less than one year to finish.

D. Curriculum

Compulsory courses: First Foreign Language, Theory and Practice of Socialism with Chinese Characteristics, Marxism and Social Science Methodology, Scientific Morality and Academic Norms, Management Research Methods (II), Quantitative Analysis Methods, Economic Research, Theories of Business Economics, Accounting Theory Research, Advanced Accounting. 

Optional courses: Advanced Management Accounting (optional), Corporate Finance (optional), Corporate Governance, ERP and Accounting Informatization Research, International Accounting, Auditing Theory and Practice, Tax Planning, Advanced Financial Analysis, Financial Derivatives, Tax Theory and Practice, Empirical Accounting, Internal Control Research, Corporate M&A Research, Multinational Corporate Finance, Capital Market Research.

 

 

 

 

 

 

 

Curriculum for Master in Accounting

 

Type

Number

Name

Hour

Credit

Semester

Way of

Teaching

Way of

Examination

1

2

 

 

Compulsory

Courses

0521801001

 

First Foreign Language

100

 

3

 

Ö

 

 

Lecture

 

Test

0121802001

 

Theory and Practice Of Socialism With Chinese Characteristics

40

 

2

 

Ö

 

 

Lecture

 

Test

0120802003

 

Marxism And Social Science Methodology

20

 

1

 

 

Ö

 

Lecture

 

Test

0001000001

 

Scientific Morality and Academic Norms

20

 

1

 

 

Ö

 

Lecture

 

Test

1222204158

 

Management Research Method (II)

40

 

2

 

Ö

 

 

Lecture

 

Test

1222204108

 

Quantitative Analysis Method

40

2

 

Ö

 

Lecture

 

Test

1222204109

 

Economic Research

40

2

Ö

 

 

Lecture

 

Test

1222204010

 

Theories of Business Economics

40

2

Ö

 

 

Lecture

 

Test

1222204016

 

Accounting Theory Research

40

2

Ö

 

 

Lecture

 

Test

1222204017

Advanced Accounting

40

2

Ö

 

 

Lecture

 

Test

Optional

Courses

1222204146

 

Advanced Management Accounting (Optional)

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204147

 

Corporate Finance (Optional)

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204136

 

Corporate Governance

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204137

 

ERP And Accounting Informatization Research

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204070

 

International Accounting

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204071

 

Audit Theory and Practice

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204072

Tax Planning

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204073

 

Advanced Financial Analysis

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204074

 

Financial Derivatives

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204075

 

Tax Theory and Practice

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204138

 

Empirical Accounting

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204139

 

Internal Control Research

 

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204140

 

Corporate M&A Research

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204141

 

Multinational Corporate Finance

30

 

1.5

 

 

 

Lecture

 

Research

 

1222204142

Capital Market Research

30

 

1.5

 

 

 

Lecture

 

Research

 

Supplementary

courses

1222204095

 

Macroeconomics

30

 

 

 

 

Lecture

 

Research

1222204099

 

Microeconomics

30

 

 

 

Lecture

 

Research

1222204096

 

Economic Statistics

30

 

 

 

Lecture

 

Research

1222204097

 

Fundamentals of Management

30

 

 

 

Lecture

 

Research

1222204103

 

Financial Management

30

 

 

 

Lecture

 

Research

1222204104

 

Financial Accounting

30

 

 

 

Lecture

 

Research

1222204105

Management Accounting

30

 

 

 

Lecture

 

Research

 

 

Notes: Numbers for the foreign language courses

English as the first foreign language0521801001     

Japanese as the first foreign language0521801002     

Russian as the first foreign language0521801003

English as the second foreign language0521801004     

Japanese as the second foreign language0521801005     

Russian as the second foreign language0521801006