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Training Program of Accounting Department of Guanghua School of Management, Peking University
Accounting major and financial management major.

1, accounting major. Cultivate professionals with good theoretical foundation of economic accounting, high foreign language level and practical operation ability. The curriculum and teaching methods mainly lay the necessary theoretical, practical and methodological foundation for cultivating managers with modern accounting and auditing comprehensive management capabilities. Graduates have a strong social demand, and the distribution destinations are mainly foreign-related enterprises, banks and other financial institutions and accounting firms.

2. Major in financial management. Train students to develop morally, intellectually and physically in an all-round way, master professional basic theories, basic knowledge and basic skills, and have strategic awareness and foreign financial management ability. Courses mainly include modern corporate finance theory and practice, modern financial market theory and so on. After graduation, students mainly go to financial institutions and the financial departments of large companies. Master of accounting, MPAcc and MBA accounting and financial management direction

1, master of accounting. Cultivate a solid theoretical foundation in economics, management, accounting and finance, master systematic professional knowledge and application skills, comprehensively use the knowledge of various disciplines to analyze and solve problems, have an academic foundation for further study and engage in accounting teaching and research, and be competent for financial, accounting and auditing management of various financial institutions, industrial and commercial enterprises, accounting firms and government departments. The main research directions include:

(1) financial accounting and capital market: mainly study the basic theory of financial accounting, the usefulness and disclosure of financial accounting information, and the economic and management issues related to financial accounting;

(2) Management accounting and control: mainly study the basic theory of management accounting, modern enterprise internal management control system, enterprise performance measurement and evaluation, etc.

(3) Audit and internal control: mainly study the audit theory structure, audit system, audit standard, audit technology, audit risk, etc.

(4) Corporate finance theory and policy: mainly study the basic theory of corporate finance, capital cost and capital structure, IPO and SEO financing issues, corporate mergers and acquisitions, dividend policy, etc.

2.MPAcc is a master of professional accounting program. The project is dedicated to training high-quality financial experts and innovative management and leadership talents. The teaching system specially designed for MPAcc highlights the characteristics of internationalization, practicality and informationization. Guanghua School of Management's unique teachers and management team will lay a solid foundation for building first-class MPAcc education.

3. Direction of accounting and financial management. This direction is within the framework of MBA basic training, aiming at improving students' professional theoretical and practical analysis ability in accounting and financial management. The main courses include: financial statement analysis, cost and management accounting, management control and audit, international accounting and financial reporting, advanced financial accounting, advanced management accounting, advanced financial management, enterprise merger and acquisition, and value evaluation. Doctor of accounting

The doctoral degree in accounting aims to cultivate accounting teaching and research talents with solid theoretical foundation and independent accounting academic research. The main research directions of accounting doctoral programs are as follows:

1, financial accounting and capital market. This paper mainly introduces the modern financial accounting reporting theory, the role of financial accounting in the capital market, international comparative financial accounting and accounting standards theory. Main features: (1) Study the social role that modern financial accounting should play from the perspective of accounting information demanders; (2) Study the role of financial accounting information in the capital market; (3) Focusing on the central topic of "financial accounting report and improvement of accounting standards", the research on the demand and function of financial accounting information under the background of capital market is carried out; (4) Infiltrate and blend financial accounting research with enterprise financial research, and study the role of financial accounting information in enterprise financial decision-making (such as capital structure decision-making) and the influence of differences in enterprise financial structure (such as capital structure) on its financial accounting policy choice. The main demanders/users of financial accounting information are investors, including shareholders and creditors. Whether investors can obtain accounting information that meets certain quality requirements determines the effective allocation of social and economic resources. The role and significance of this research direction lies in promoting the perfection of financial reports and accounting standards, so that financial accounting can better play its positive role in the allocation of social and economic resources, especially in the development of capital markets.

2. Management accounting and audit control. Research features: (1) Fully consider the changes in production and operation organization and management caused by the application of technological innovation in industrial activities, put forward new requirements for management accounting information, analyze the constraints of traditional cost management accounting framework, accept new ideas and methods, and study how to provide highly relevant and fully reliable information to change the situation that accounting information is out of line with enterprise management requirements; (2) With management control as the main line and external audit and internal audit as the important components of corporate governance mechanism, the advantages and disadvantages of various management control modes and audit mechanisms are studied, and the compliance, rationality and operability of system design are made clear. In China's accounting system, the research on cost control, management accounting and audit control has been relatively silent for a long time. The function and significance of this research direction lies in developing and deepening academic research, broadening research ideas, strengthening the application of advanced methods, increasing the output of research results and cultivating more high-quality talents, thus promoting the development of management accounting and audit control theory in China.

3. Corporate finance theory and policy; Financial management is a very important discipline, including investment and financing, capital structure, income distribution, governance structure and securities market, which is closely related to finance, accounting, economics, management and other disciplines. In practice, the teaching and scientific research of financial management is of great significance to promote the reform of Chinese enterprises, improve their management, correctly use various financing channels, make Chinese enterprises adapt to the challenges faced by China's entry into WTO and develop China's securities market healthily. Academically, the study of financial management makes us more clearly understand the essence of company management, the relationship between capital and assets in enterprise management, and the governance problems faced by China enterprises in the transition period.

The basic point of the research direction of this major is: based on the reality of accounting research and accounting education in China, actively absorb the excellent experience and achievements of world-class universities and improve the education and research system in China. The direction of financial accounting and capital market will focus on the financial accounting report and capital market operation of listed companies; The direction of management accounting and audit control will focus on the connection with enterprise management and study the operation of intermediary institutions such as accounting firms; Corporate finance theory and policy direction focuses on the theory and policy of financing, investment and dividend distribution of companies (especially listed companies). Through close cooperation with the industry, academic research can better possess and play its social function. The cultivation of doctoral students is mainly academic research, and the goal is that within a few years, our own graduates can be as excellent as those of overseas famous schools. Postdoctoral degree in accounting (business administration)

The accounting (business administration) postdoctoral program recruits young scholars who have obtained or will soon obtain doctoral degrees in accounting and related majors and are interested in teaching and research in accounting and related majors. They are engaged in scientific research in financial accounting, management accounting, financial management and auditing in our department full-time and undertake certain teaching tasks. The basic destination of postdoctoral students after leaving the station is universities and research institutes.