There are a large number of applicants for MPAcc master of accounting, but the enrollment index of colleges and universities is limited every year, and the average age of candidates is not very big. There are many college students and newly graduated on-the-job staff, and these people have strong ability to take exams. The difficulty of the examination paper of the management joint examination is lower than that of the general research, and the number of MPAcc enrollment places in colleges and universities is less than that of MBA, which naturally leads to the high admission score of MPAcc.