The difference between full-time graduate students and part-time graduate students majoring in accounting is only the time of class. The part-time form of going to school is weekends or winter and summer vacations. Of course, you can also choose to go to school full-time according to the requirements of the school. Whether there is any subsidy depends on the school, including the solution of the problem of food and accommodation.

Full-time graduate students need to take the national unified entrance examination for postgraduate students (referred to as "unified recruitment") every year 1 month, and obtain postgraduate status after being admitted. It belongs to the elimination and selection system, and merit-based admission. Get a master's degree certificate after completing the credits. Full-time graduate students are a kind of unified recruitment graduate students, so full-time graduate students belong to unified recruitment graduate students. Full-time graduate students include full-time academic graduate students and full-time professional graduate students.

Full-time and part-time graduate students implement the same examination enrollment policies and training standards, and their academic degree certificates have the same legal status and the same effect.

Postgraduate training units independently determine the forms of postgraduate education in different disciplines according to social needs, formulate training plans respectively according to training requirements, coordinate the coordinated development of full-time and part-time postgraduate education, adhere to the same standards, and ensure the same quality.