Students who want to apply for a master's degree in on-the-job accounting generally want to choose key institutions. At present, China Renmin University, China Academy of Social Sciences and university of international business and economics are all enrolling students. The main enrollment method is Shen Shuo with the same academic level. This enrollment form is free of entrance examination, and there are not many subjects in the final Shenshuo examination.

Students must sign up for on-the-job seminars in colleges and universities before they can participate in the study. They take the same accounting courses as full-time graduate students. The academic system is two years, and there are exams at the end of each semester. The exam subjects are all knowledge points learned this semester. As long as you pass the exam, you can get corresponding credits.

Students who have completed the credits can take the Shenshuo exam. There are only two subjects in the accounting in-service postgraduate examination: foreign language and subject integration, and the score line adopts the passing system. Moreover, colleges and universities will keep scores for candidates for 4-6 years. It can also be understood that as long as they pass the exam within the specified time, the passing rate can be greatly improved, reaching about 70%.