Accounting is an integrated discipline of providing useful decision-making information for related sides in order to improve the economic returns. In this major, high-level and inter-disciplinary talents who master the theories and methods of financial and accounting management will be cultivated. Graduate students from this major are competent to undertake financial and accounting management work in financial institutions or government departments, and can also conduct research work in colleges, universities or research institutions.
Research fields: the role of accounting standards and information in the capital market, determining factors and economic consequences of company investment and financing decisions, auditing theories and methods, government accounting theories and standards.
Postgraduate students of this major will be granted master degree in management after 2 year’s study if all evaluation passed.
The postgraduates of this major should seek a comprehensive development in moral, intellectual and physical aspectswith an aggressive spirit and rigorous, truth-seeking academic styles. The students who got master degree shall have solid theoretical foundation and systematical specific knowledge in management and economics. The good professional ethics and quality is also required. They should possess strong research and practice ability and be capable of analyzing and solving finance and accounting problems through computers. In addition, well-trained foreign language skills that helps reading or writing professional literature efficiently is also necessary.
3. Credit Requirement and Curriculum
The minimum course credit for postgraduate students is 26 including at least 6 credits of curriculums with the number starting with six (See the following chart). For those postgraduate students whose bachelor degree is not management, they should additionally learn following two courses: Principles of Management and Applied Statistics.. The course credit is 1 for each. Students who passed the examinations would get relevant course credits.
Chart: The Curriculums for Postgraduate Students in Accounting
4. The Requirements for Degree Paper
The requirements for master degree papers of this discipline comply with the related provisions in “General Rules for Postgraduate Training Program of USTB” and “Thesis Defense and Application for Master Degree of USTB”.
The postgraduate students of this discipline should submit at least one thesis which has been published in national academic seminar or national academic journal to Thesis Supervisory Committee before the official dissertation defense.