3 to 1. According to official website of Shenyang Gong Li University, the enrollment ratio of master of accounting in Shenyang Gong Li University is 3: 1. Shenyang Gong Li University, located in Shenyang, Liaoning Province, is a university jointly established by People's Republic of China (PRC), the State Bureau of Science, Technology and Industry for National Defense and the Liaoning Provincial People's Government. It is also a university jointly established by the Liaoning Provincial People's Government, China Ordnance Equipment Group and China Ordnance Industry Group, and is a pilot university for the education and training program of outstanding engineers.