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Accounting (Taught in Chinese)

来源 : lxslaoshi     作者 : September

一、Training Objectives

The major is social demand-oriented, and aims to cultivate the excellent interdisciplinary accounting talents with international vision, pioneering spirit and innovation consciousness, who areendowed with humanistic literacy, scientific spirit and integrity quality. They are cultivated to master the knowledge covering fields of accounting, management, economics, law and information technology, and posses the practical capability and communication skills. The cultivated talents will be qualified for accounting, auditing and related jobs in accounting firms, financial institutions, all types of enterprises, and government departments.

The objectives and expectations for the students trained in this major in about five years after graduation are as follows:

Objective 1: Moral integrity in practice

Have good accounting personality, moral integrity and strong sense of social responsibility. Have a broad mind, a positive ideal of life and patriotism. Pay attention to humanistic spirit, legal sense, consciousness of citizenship and scientific attitude. Have a strong desire to become an excellent international accounting talent.

Objective 2: Deep accomplishment

Have certain knowledge in field of humanities and natural science. Master the basic theories and knowledge in the fields of management and economics. Be endowed with a broad knowledge base for accounting profession and related professions. Understand the theoretical frontier and development trend of accounting science. Have primary research capability, strong language expression and communication ability, basic ability of acquiring and analyzing information. Cultivate a strong interest in cross-cultural communication, and develop a good quality of respecting international multi-culture.   

Object 3: Excellent professional ability

Systematically master the basic theories, methods and skills of accounting science. Understand theaccounting related policies and regulations, international accounting practice, and modern methods of accounting management. Receive training of accounting methods and skills. Have the basic capability and quality adapt for accounting and accounting related jobs. Be able to deal with accounting, auditing and related professional issues with modern instruments.

Object 4: Cooperation of thinking and researching

Have a strong self-learning capability, a strong sense of professional development and a clear plan of career development. Be endowed with the capability of independently acquiring and applying knowledge and information, the capability of analyzing and dealing with practical issues, and the capability of continuous innovation. Master the frontier in the accounting field and follow up the tracks of advanced accounting theories and methods. Dare to innovate with good professional researching capability. Have an international vision and theoretical depth. Have good organizational management and communication and coordination skills, and be qualified as an organizer or backbone for carrying out the teamwork in accounting field effectively.


二、Requirement for graduation

1.Comprehensive quality

1-1 Have good moral cultivation, a strong sense of social responsibility, and a positive ideal of life. Have the value ideas adapt for the requirement of social progress and patriotism. Pay attention to humanistic spirit, legal sense, consciousness of citizenship and scientific attitude.

1-2 Have professional knowledge and skills of accounting science, the innovation consciousness, and the basic capability of analyzing and dealing with accounting related issues. Adhere to professional ethics and moral norms. Have an ambition for career development, a sense of social responsibility, and a rigorous working attitude. Have the spirits of legality, honesty and contribution.

1-3 Be healthy in physiology and psychology. Correctly understand the disciplines of natural and social development. Correctly deal with the harmonious development relationship between man and nature as well as social interpersonal relationship.

2.Professional character

2-1 Understand accounting and accounting related regulations and policies, and be able to engage in accounting work legally.

2-2 Have a noble moral sentiment, and follow the accounting ethics. Determine to become an excellent accounting talent.

2-3 Master the basic accounting norms, and understand accounting standards and their applications.

3. Professional consciousness

3-1 Have deep humanistic literacy and scientific Literacy.

3-2 Have a clear understanding of the relation between the accounting science and the future career. Identify with the significance of the future profession and its value. Love accounting profession, and be proud and honored of being an accountant.

3-3 Have the positive consciousness of value, life and career.

4. Professional qualities

4-1 Understand the basic nature of accounting and the management science which it belongs to. Master the basic theories and knowledge of management and economics. Master the development history and frontier trend of accounting science.

4-2 Understand the relationship between theoretical knowledge and practical application. Be able to apply the theoretical knowledge to accounting practical issues. Have a good language understanding and analyzing capability. Be able to use subject reference books and master the methods of literature searching and other information acquiring methods. Have good imaginative thinking ability and logical thinking ability. Have the strong capabilities of language and text expression, application writing, information acquiring, interpersonal communication, and analyzing and dealing with practical issues in normal jobs.

4-3 Have comprehensive social science knowledge of literature, sociology, psychology, history, political science, ethnics, philosophy, and art. Learn ideological and political theoretical knowledge. Master and apply the knowledge and techniques of advanced mathematics, statistics, foreignlanguages,computer, engineering technology and information technology.

5.Professional capabilities

5-1 Master basic theories, methods and techniques of accounting. Be familiar with domestic and abroad regulations and norms related to accounting.

5-2 Master the qualitative and quantitative analysis methods. Be able to state and deal with accounting business and items correctly. Be able to prepare accounting working reports and financial analysis reports. Cultivate the professional judgment ability, and enhance the professional level. Be able to analyze the information with the astute insight, and put forward reasonable suggestions for decision-making and risk management.

5-3 Be endowed with the capabilities of self learning, life-long learning and continuous innovation. Be able to link theory with practice, and continue to explore into the innovation of theories and practice.

6. Teamwork

6-1 Systematically master related knowledge and skills of teamwork.

6-2 Have experience of teamwork activities. Master the methods of teamwork communication and cooperation, and be able to communicate with certain entities in business and society.

6-3 Have strong social service consciousness and teamwork spirit. Be able to participate in the culture construction with the professional advantages.


三、学制Duration

4 years (Students are allowed to complete the program within 3-6 years)


四、Subscribed graduation requirement

The curriculum and credits requirement is: 26 compulsory credit from General knowledge I, 21credits from Specialty Basic Courses, 28 credits from Specialty CoreCourses, 27 credits from Specialty DirectionCourses, 24 credits from Practical Courses, 10 credits from Specialty Featured Courses (you can choose courses in the whole university). And the minimum requirement of graduation is 136 credits.

Course Type

课程类型

Total study hour

Class arrangement

学时分配

Total credit

Credit distribution in each semester

各学期学分分配

Number of courses

开课

门数

minimum subscrib

ed credit

最低

修读

学分

Lecture

Practice课程

实践

Experiments or Computer-aided Learning

实验或上机

1

2

3

4

5

6

7

8

Courses that opens more than once滚动

开设

General Knowledge

通识课程①

848

712

126

10

46

19

17

7

1

2

15

26

Specialty Basic Courses

学科平台课程

384

368

16

21

12

9

0

0

7

21

Specialty Core Courses

专业核心课程

448

408

8

32

28

1

 

7

9

8

3

9

28

Specialty Direction Courses

专业方向课程

2208

2128

16

64

111

4

5

16

29

18

30

9

38

27

Practical Courses

实践教学课程

160+18weeks

160+18weeks

24

1

0.5

3

1

5.5

4

9

14

24

Specialty Featured Courses

个性化课程

10

Subtotal

小计

4048+

18weeks

3616

310+18weeks

122

230

36

32

30.5

42

27

38.5

13

9

2

83

136

五、Curriculum and Sequence

(一)General knowledge I

Compulsory/Elective

修读性质

Course Number

课程编号

Courses

课程名称

Credit

  

Class Hours/Week

周学时

Total Hour/Semester

总学时

class arrangement

学时分配

Semester

开课

学期

Note

 

Lecture

Practice

课程实践

Experiments or Computer-aided Learning

实验或上机

Compulsory

 

0210000217

Chinese

汉语(一) 

8

8

128

128

 

 

1

Compulsory for foreign students

留学生必修

 

Elective for students come from Hong Kong, Macao and Taiwan

港澳台侨学生选修

0210000138

General Chinese Culture

中国文化通论

3

3

48

48

 

 

3

0210000218

Chinese

汉语(二) 

8

8

128

128

 

 

2

0210000039

General situation of China

中国概况

3

3

48

48

 

 

3

2210000001

College PE

大学体育(一)

1

2

30

 

30

 

1

 

2210000002

College PE

大学体育(二)

1

2

32

 

32

 

2

 

2210000003

College PE

大学体育(三)

1

2

32

 

32

 

3

 

2210000004

College PE

大学体育(四)

1

2

32

 

32

 

4

 

0210000247

大学外语(一)

3

3+2

75

75

 

 

1

 

0210000248

大学外语(二)

3

3+2

80

80

 

 

2

 

0210000249

大学外语(三)

2

2

32

32

 

 

3

 

0210000022

College Students' Psychological Adjustment and Development

大学生心理调适与发展

1

3

18

18

 

 

1

 

0210000032

Advanced Mathematics D

高等数学D(一)

4

5

80

56

24

 

1

 

0210000033

Advanced Mathematics D

高等数学D(二)

4

5

80

56

24

 

2

 

0210000145

Computer Basics

计算机基础

1

2

20

10

 

10

1

 

Sub-total      

46

 

The minimal requirement for foreign students is 26 credits

留学生至少修读26学分

 

(二)Specialty basic courses

Compulsory/Elective

修读

性质

Course Number

课程编号

Courses

课程名称

Credit

  

Class Hours/Week

周学时

Total Hour/ Semester

总学时

class arrangement学时分配

Semester

开课学期

Note

  

Lecture

Practice

课程实践

Experiments or Computer-aided Learning

实验或上机

Compulsory

0110200397

Microeconomics

微观经济学

3

3

48

48

 

 

1

 

0110200087

Accounting

会计学★

3

3

48

48

 

 

1

 

0110200071

The Science of Management 管理学★

3

3

48

48

 

 

1

 

011010006

E-commerce电子商务学

3

2+1

48

32

 

16

1

 

0110200021

Financial management

财务管理学★

3

3

48

48

 

 

2

 

0110200419

Human resource

Management

人力资源管理

3

3

48

48

 

 

2

 

0110200188

Marketing 市场营销学

3

3

48

48

 

 

2

 

Sub-total     

21

21

336

320

 

16

 

 

(三)Specialty core courses

Compulsory/Elective

修读

性质

Course Number

课程编号

Courses

课程名称

Credit

  

Class Hours/Week

周学时

Total Hour/Semester

总学时

class arrangement学时分配

Semester

开课

学期

Note

 

Lecture

Practice课程

实践

Experiments or Computer-aided Learning

实验或上机

Compulsory必修

0020100200

introduction

专业导论

1

1

16

16

 

 

1

 

0110200252

Intermediate Financial

Accounting I

中级财务会计()

4

4

64

64

 

 

3

 

0110200412

Intermediate Financial

Accounting II

中级财务会计()

3

3

48

48

 

 

4

 

0110200224

Intermediate Financial

management

中级财务管理

3

3

48

48

 

 

4

 

0110200034

Cost accounting

成本会计

3

3

48

48

 

 

4

 

0110200335

Management accounting管理会计

3

3

48

48

 

 

5

 

0110200351

Accounting information system

会计信息系统

3

1+2

48

16

 

32

6

 

0030100049

Tax law税法

3

3

48

48

 

 

3

 

0110200177

Auditing B审计学B

3

2.5+0.5

48

40

8

 

5

 

0110200308

Financial Accounting财务会计

2

2

32

32

 

 

5

 

Sub-total 小计

28

28

448

408

8

32

 

 

(四)Specialty directioncourses

1.The direction of financial accounting

Compulsory/Elective修读性质

Course Number课程编号

Courses

课程名称

Credit

  

Class Hours/Week

周学时

Total Hour/Semester

总学时

class arrangement学时分配

Semester

开课

学期

Note

 

Lecture

Practice

课程

实践

Experiments or Computer-aided Learning

实验或上机

Elective

0071600026

Probability theory and mathematical statistics

概率论与数理统计

3

3

48

48

 

 

3

 

0070100082

linear algebra A

线性代数A

3

3

48

48

 

 

4

 

0020100028

Macroeconomics B

宏观经济学B

2

2

32

32

 

 

3

 

0020100124

Finance 金融学

3

3

48

48

 

 

3

 

0110200359

Economic law经济法

3

3

48

48

 

 

4

 

0071600011

Statistics 统计学

3

3

48

48

 

 

4

 

0110200409

Security investment

证券投资学

2

2

32

32

 

 

5

 

0110200205

Project appraisal B

项目评估B

2

2

32

32

 

 

5

 

0020100046

Tax planning税务筹划

3

3

48

48

 

 

4

 

0110200236

Government and

non-profit Organization Accounting B政府与非营利组织会计B

2

4

32

32

 

 

5

Short-term course

0110200013

Financial report

analysis财务报表分析

3

3

48

48

 

 

6

 

0110200108

Financial enterprise accounting

金融企业会计B

2

2

32

32

 

 

6

 

0110200228

Asset appraisal B

资产评估B

2

2

32

32

 

 

6

 

0110200142

Corporate culture B

企业文化B

2

4

32

32

 

 

7

Short-term course

0020100022

International trade

国际贸易学

3

3

48

48

 

 

7

 

0110200065

Corporate strategy and risk management B公司战略与风险管理B

2

2

32

32

 

 

5

 

0110200415

Topic on Capital market accounting

资本市场会计专题

2

2

32

32

 

 

6

 

0110200374

Internal control and corporate government内部控制与公司治理

2

2

32

32

 

 

6

 

0110200385

Audit practice and cases审计实务与上市公司审计案例

3

4+2

48

32

 

16

7

Short-term course

0020100267

Corporate finance

公司理财

2

2

32

32

 

 

3

In English

Sub-total小计

49

56

784

768

 

16

 

 

2The direction of management accounting

Compulsory/Elective

修读

性质

Course Number课程编号

Courses

课程名称

Credit

  

Class Hours/Week

周学时

Total Hour/Semester

总学时

class arrangement学时分配

Semester

开课

学期

Note

备注

Lecture

Practice

课程

实践

Experiments or Computer-aided Learning

实验或上机

Elective

 

0070100082

linear algebra A

线性代数A

3

3

48

48

 

 

4

 

0020100028

Macroeconomics B

宏观经济学B

2

2

32

32

 

 

3

 

0020100124

Finance 金融学

3

3

48

48

 

 

3

 

0110200359

Economic law经济法

3

3

48

48

 

 

4

 

0071600011

Statistics 统计学

3

3

48

48

 

 

4

 

0110200409

Security investment

证券投资学

2

2

32

32

 

 

5

 

0110200205

Project appraisal B

项目评估B

2

2

32

32

 

 

5

 

0020100046

Tax planning

税务筹划

3

3

48

48

 

 

4

 

0110200065

Corporate strategy and risk management B

公司战略与风险管理B

2

2

32

32

 

 

5

 

0110200490

Investment decision

投资决策

3

2+1

48

32

16

 

6

 

0110200415

Topic on Capital

market accounting

资本市场会计专题

2

2

32

32

 

 

6

 

0110200374

Internal control and corporate government

内部控制与公司治理

2

2

32

32

 

 

6

 

0110200075

International financial management国际财务管理(双语)

3

3

48

48

 

 

6

 

0110200013

Financial report

analysis

财务报表分析

3

3

48

48

 

 

6

 

0020100237

Performance management

绩效管理

2

2

32

32

 

 

6

 

0020100238

Budget, planning

and forecasting

预算、规划与预测

2

2

32

32

 

 

7

 

0020100239

Corporate finance

公司财务

2

2

32

32

 

 

7

 

0110200385

Audit practice and cases审计实务与上市公司审计案例

3

4+2

48

32

 

16

7

Short-term course

Sub-total 小计

45

48

720

688

16

16

 

 

 

3. The direction of ACCA

Compulsory/Elective修读性质

Course Number课程编号

Courses

课程名称

Credit

  

Class Hours/Week

周学时

Total Hour/Semester

总学时

class arrangement学时分配

Semester

开课

学期

Note

备注

Lecture

Practice

课程

实践

Experiments or Computer-aided Learning

实验或上机

Elective

0020100246

Accountants in

enterprises企业中的会计师(F1

4

4

64

64

 

 

1

In English

0110200491

Management accounting

管理会计(F2

6

5+1

96

80

 

16

4

In English

0110200492

Financial accounting

财务会计(F3

5

4+1

80

64

 

16

2

In English

0020100240

Corporate and business law公司法与商法(F4

3

3

48

48

 

 

3

In English

0110200483

Performance management

业绩管理(F5

4

4

64

64

 

 

6

In English

0030100149

Tax law税法(F6

4

4

64

64

 

 

4

In English

0020100241

Financial report I

财务报告(F7)(一)

3

3

48

48

 

 

3

In English

0020100242

Financial report II

财务报告(F7)(二)

3

3

48

48

 

 

4

In English

0020100281

高级财务管理(P4)

4

4

64

64

 

 

5

In English

0020100243

Audit and certification

审计与认证业务(F8

4

4

64

64

 

 

5

In English

0020100244

Financial management

财务管理(F9

4

4

64

64

 

 

4

In English

Sub-total 小计

44

44

704

672

 

32

 

 

(五)Practical Courses

Type of course课程

类别

Compulsory/

Elective

修读

性质

Course Number

课程编号

Courses

课程名称

学分Credit

总学时

Total hour

Semester

开设

学期

Note

备注

Basic practical training基础性实践

Compulsory必修

0260100217

Excel financial model  

Excel财务建模

2

32

6

 

0260100230

Simulation training of cost and

management accounting

成本与管理会计模拟实训

1

16

6

 

0260100215

ERP Training    ERP实训

2

32

6

 

0260100778

Practical training of Accounting

foundation and norms

会计基础与规范实训

1

16

2 short

 

0260100779

Accounting professional cognition

会计专业认知

0.5

8

3 short

 

0020100218

Practical training of basic accounting skills会计基本技能实训

0.5

8

4 short

 

0260100780

Comprehensive simulation training of Financial accounting

财务会计综合模拟实训(手工)

1

16

5 short

 

0260100068

Professional trainee专业见习

2

2 weeks

4

 

Sub-total  

10

 

 

 

Type of course课程

类别

Compulsory/Elective

修读

性质

Course Number

课程编号

Courses

课程名称

学分Credit

总学时

Total hour

Semester

开设

学期

Note

备注

Advanced practice

提高性实践

Compulsory必修

0260100781

Simulation training

of tax calculation and application

纳税计算与申报模拟实训

0.5

8

4 short

 

0260100782

Comprehensive audit simulation training

审计综合模拟实训

0.5

8

6 short

 

0050100288

Writing norms of papers

论文写作规范

0.5

8

7 short

 

0260100783

Practical training onaccounting virtual practice platform

会计虚拟实习平台实训

0.5

8

7 short

 

0260100074

Professional practice专业实习

6

8 weeks

8

 

0260100015

Graduation design (thesis)

毕业设计(毕业论文)

6

8 weeks

78

 

Sub-total     

14