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