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 language:0521801001
Japanese as the first foreign language:0521801002
Russian as the first foreign language:0521801003
English as the second foreign language:0521801004
Japanese as the second foreign language:0521801005
Russian as the second foreign language:0521801006