CGA training project 1993 entered China through a loan from the Canadian government, and was fully promoted in China by Jinfan Professional and Technical Training Center authorized by the Canadian Institute of Certified Accountants. At present, there are three main aspects of development in China. CGA's specialty, complete teaching material system and leading position in the field of accounting have been widely recognized by domestic universities, and some universities regard some courses of CGA as compulsory courses for accounting majors. At present, the universities offering accounting major (CGA direction) are: Tsinghua University, Shanghai University of Finance and Economics, Nankai University, Sun Yat-sen University, Jinan University, Dongbei University of Finance and Economics, Southwestern University of Finance and Economics, Ningbo University, henan university of economics and law, Harbin University of Commerce and so on.