一、Goals and Basic Requirements of the Training Program
（一） Goals
The program aims at cultivating high-quality, application-oriented, and internationalized talents who have comprehensive development, professional ethics and law-abiding consciousness; mastery of systemic knowhow and skills in modern accounting, auditing, financial management and other relevant fields; knowledge of accounting practices; and capabilities in detecting, analyzing and solving issues.
（二） Basic Requirements
1. Students should have professional ethics, enterprising spirit, and creative thinking in line with the times.
2. Students should master knowledge and skills in fields such as modern accounting theories and practices etc., have adaptive ability, international perspective and strategic awareness for the changeable business environment, and have potential for leading accounting-related work.
3. Students should have competence and ability to skillfully use knowledge in fields such as modern accounting, finance, and auditing etc. to address actual issues.
4. Students should have proficiency in one foreign language.
5. Students should be physically and mentally healthy.
二、Prospective Students
Students with bachelor degree in the national education system.
Enrollees from majors other than accounting should first attend comprehensive accounting exams (including intermediate financial accounting, management accounting, financial management, and auditing etc.) before the courses begin. Only after they pass the exams can they start their study in the full-time specialized master program of accounting; otherwise, they should finish the study of specialized courses (including intermediate financial accounting, management accounting, financial management, and auditing etc.) before continuing their study.
三、 Period of Schooling
Full-time schooling normally lasts for 2 years.
四、Training Approach
1. With case methods and increasing share of cases in teaching, we highlight the combination of theory with practicality and emphasize the cultivation of students’ abilities in analyzing and address actual issues. Second Classroom project has been launched, where experts, entrepreneurs, and government officials who have rich practical experiences are invited to give lectures or to teach some courses.
2. Students’ performances are assessed in a comprehensive way, including exams, homework, case analysis, class discussion, and themed reports etc.
3. Credit system is adopted.
4. A group or a pair of supervisors will be arranged for each student to work collectively. Professionals in enterprises and governments will also take part in thesis mentoring.
5. The role of outreach will be enhanced so that students can learn accounting practices.
6. Political and ideological quality and professional ethics will be emphasized in the cultivation program.
五、Curriculum
The credit system is adopted. Students should earn no less than 46 to graduate, including 22 for core courses, 10 for specialized courses, 8 for optional courses: and 6 for outreach.
Curriculum for Specialized Master in Accounting
Type |
Curriculum No. |
Name of Curriculums |
Class Hour |
Credit |
Assessment Approach |
Semester |
1 |
2 |
Core Courses |
0521801001 |
English for Masters |
100 |
3 |
Test |
Ö |
|
0121802001 |
Theories and Practices of Socialism with Chinese Characteristics |
36 |
2 |
Test |
Ö |
|
0121802003 |
Marxism and Methodology of Social Sciences |
18 |
1 |
Test |
Ö |
|
99500100 |
Managerial Economics |
32 |
2 |
Test |
Ö |
|
99500200 |
Theories and Practices of Advanced Financial Accounting |
48 |
3 |
Test |
Ö |
|
99500300 |
Theories and Practices of Advanced Financial Management |
48 |
3 |
Test |
|
Ö |
99500400 |
Theories and Practices of Advanced Management Accounting |
48 |
3 |
Test |
Ö |
|
99500500 |
Theories and Practices of Advanced Auditing |
48 |
3 |
Test |
|
Ö |
99500600 |
Commercial Ethics and Professional Ethics of Accounting |
32 |
2 |
Test |
Ö |
|
Distributional Electives |
99500700 |
Accounting for Governments and Non-Profit Organizations |
32 |
2 |
Research |
Ö |
|
99500800 |
Financial Statement Analysis |
32 |
2 |
Research |
Ö |
|
99500900 |
Enterprise Performance Evaluation and Motivation System |
32 |
2 |
Research |
|
Ö |
99501000 |
Accounting Firm Management |
32 |
2 |
Research |
Ö |
|
99501100 |
Theories and Practices of Internal Control |
32 |
2 |
Research |
|
Ö |
99501200 |
Corporate Tax Planning |
32 |
2 |
Research |
Ö |
|
99501300 |
China Taxation |
32 |
2 |
Research |
Ö |
|
99501400 |
Quantitative Analysis Method |
32 |
2 |
Research |
Ö |
|
99501500 |
Financial Markets and Financial Tools |
32 |
2 |
Research |
|
Ö |
99501600 |
M&A of Enterprises |
32 |
2 |
Research |
|
Ö |
99501700 |
Risk Management |
32 |
2 |
Research |
|
Ö |
99501800 |
Investment |
32 |
2 |
Research |
Ö |
|
99501900 |
International Business and International Settlement |
32 |
2 |
Research |
Ö |
|
99502000 |
Strategic Management |
32 |
2 |
Research |
|
Ö |
99502100 |
Concise Commercial Law |
32 |
2 |
Research |
|
Ö |
99502200 |
Management Information System |
32 |
2 |
Research |
|
Ö |
Free Electives |
|
Optional courses are provided for graduate students |
128 |
8 |
Research |
|
Ö |
Outreach Courses |
99502300 |
Accounting outreach (corporate research, expert lectures and case competition etc.) |
120 |
6 |
Research |
Second semester |
