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Cultivation Program for Master in Accounting

Date:April 22, 2020 Author: Click:

A.Objectives

According to the guidelines ofeducation“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.Toestablish 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 andFinancial 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

Wayof

Teaching

Wayof

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

AccountingTheory 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

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