Liaoning University and Northwest University are both "double-class" universities in China, but the accounting major of Liaoning University is relatively famous, so it is more difficult to test, so the accounting of Northwest University is easier to master.

Northwest University, located in Xi City, Shaanxi Province, is a comprehensive national key university jointly built by China people, Ministry of Education and Shaanxi Provincial People's Government, a national "double-first-class" construction university and a national "2 1 1 project" key construction university.