青岛科技大学MPAcc全日制专业学位研究生培养方案

会计学科专业学位研究生培养方案

Schedule of Master Disciplines for Professional Accounting

专业代码：1253 学科门类：管理学

Code of Specialty: Department of Discipline:

一级学科：工商管理学分要求：40

First-grade Discipline: Business Administration Credit Setting: 40

一、学科、专业简介(Disciplines Instruction)

“工商管理”一级学科是以工商企业经营活动为研究对象，以现代经济学理论和管理理论为基础，以数量分析方法为工具，研究经济过程和管理系统变化规律的跨学科专业。青岛科技大学从20世纪80年代开始建设的工商管理学科，是学校重点发展的学科之一。目前已经开设了工商管理、市场营销、财务管理、工业工程和物流管理等本科专业，成立了应用会计研究所、企业人力资源管理研究所、投资战略与管理决策研究中心等研究机构。目前，“工商管理”一级学科目录下的招生专业有：企业管理学、技术经济及管理学、会计学3个硕士专业；与本学科相近的专业学位专业有工商管理硕士（MBA）、项目管理工程硕士（MPM）和会计专业硕士（MPAcc）。

The first-class d iscipline “Business Administration” takes operating activities of business enterprise as the research subject. Based on modern economic and management theories, the discipline is an interdisciplinary which analyzes the economic process and system changes with quantitative method. The program of business administration began at 1980s which belongs to the subject that is paid the most attention by the university. Recently, the university has set up undergraduate disciplines such as business management, marketing, financial management, industry management and logistics etc. There also established the institute of accounting application, institute of corporate human resource management, and invest strategies and management research centre as well. There are three graduate programs of the first-class Disc ipline “Business Administration”: Science of Business Management, Technological Economy and Management, and Accounting, and two authorized professional master degrees: Master of Business Administration (MBA),Master of Project Management (MPM) and Master of Professional Accounting（MPAcc）.

企业管理是以工商企业经营活动为研究对象，以现代经济学理论和管理理论为基础，以数量分析方法为工具，研究经济过程和管理系统变化规律的跨学科专业；技术经济及管理是以技术的生产、流通和应用为基本对象，为技术与经济管理结合的新兴学科，作为一门交叉性、边缘型、综合性科学，被广泛应用于经济社会发展的各个领域，已成为企业经营决策的重要工具；会计学，是以研究财务活动和成本资料的收集、分类、综合、分析和解释的基础上形成协助决策的信息系统，以有效地管理经济的一门应用学科。

The interdisciplinary specialty Science of Business Management, which takes the operations of the businesses and enterprises as its research focus, the modern economics theories and management theories as its base, the qualitative and quantitative analysis as its methodology, researches the processes of the economy and the rules of the changes in the management system. The Technological Economy and Management, a new science discipline combining technique with the management of the economy takes the technique of production, distribution and application as the research object. It is widely used in the fields of economic and social science and has become an important tool for enterprise decisions management. Accounting is an applied science in

managing the economy effectively by forming the information system and assisting decision-making on the basis of studying financial activities on data collecting, data sorting, data analyzing, and date explaining.

本学科师资和科研力量雄厚，知识结构和年龄结构合理，具有较强的学术发展潜力。目前共有专任教师37人，其中教授11人、副教授13人，讲师13人，具有博士学位的19人。50岁以下的教师占70%。本学科已形成了几支具有较强实力的学术团队，研究方向主要集中在：企业战略管理、人力资源管理、生产管理与运作、市场营销、现代公司理财、会计理论与实务、项目管理、审计理论与应用、公司治理、能源经济环境协调发展与评价、技术管理与技术创新、经济系统优化、科技战略与科技政策。2006年以来该学科先后承担国家自然科学基金、国家社会科学基金、国家软科学、教育部人文社科基金、省部级科研基金项目和地方政府、企业委托的研究课题60余项，发表学术论文458篇，出版学术著作30余部、教材20余部，有多项应用性研究成果被企业及各级政府采用, 获省级科研奖励50余项。

Our teachers and scientific research of the discipline is marvelous. Furthermore, the intellectual structure and the age structure of the faculty are reasonable, the faculty has strong academic development potential. Nowadays, there are 37 full-time teachers, among them, 11 professors, 13 associate professors, 13 lecturers. 19 of them have doctoral degrees. The faculty has established several strong strength academic teams. The research directions are mainly concentrated on the strategic management of enterprises, human resources management, production and operations management, marketing, modern corporate financing, accounting theory and practice, project management theory and application, audit and corporate governance, economic environment and energy coordinated development of the technology evaluation and management, technological innovation and economic system to optimize, science and technology strategy and technology policies. Since 2006, the faculty has been responsible for local governments, enterprises commissioned research topics with over 60 projects which obtain natural science fund of the state, the national social science fund, the ministry of human social science fund, soft science, provincial level scientific research projects funds. 458 academic papers and more than 30 books are published, a number of research results have been awarded by the enterprises and governments at various levels.

本学科在人才培养方面形成两个突出优势：一是管理规范，工作条件优良。学科点依托的本科专业——工商管理是省级特色专业，硕士专业——企业管理学连续获学校两届重点学科资助；与本学科密切相关的“经管综合实验中心”2008年通过国家财政部和地方共建审计；配合MBA专业建设，学院对教学条件和实验平台更新改造，为满足高水平教学需求创造了优良条件；二是学术平台稳固，学术交流广泛。学科点依托“投资战略与管理决策研究中心”等平台，广泛开展国内外学术交流，已吸纳日、韩、俄、加等国多名学者合作研究，并派送近30名学者赴国外访学，2006-2014年间，先后承办10余次国际和全国性学术会议。

There are two advantages for the education program: first, management practices and excellent working conditions which rely on the undergraduate academic program ——Business Management, which is a distinctive specialty of the provincial level. The graduate program——Science of Business Management had been funded by the university for the two successive years. MBA professional education program has set up an experimental platform for renovation to meet the high demand; the second advantage is a marvelous academic platform with extensive academic exchanges. The program depends on the platform "investment strategy and management

decision-making research center" which supports domestic and international academic exchanges with Japan, South Korea, Russia, Canada and other countries on many academics collaborative research, nearly 30 scholars go abroad for study. From 2006 to 2014, we have hosted the national and international academic conferences over10 times.

本学科的基本硬件设施完备。学科依托的经管学院拥有ERP、项目投资决策分析、生产模拟与物流仿真、人因工程、情景模拟、管理计算、电子商务等国内先进水平的工商管理教学实验室，并配有相关教学软件；拥有5个设施齐全、可容纳60人的工商管理案例教室和讨论室。本学科点拥有的图书资料丰富，目前拥有中文藏书7.2万余册，1400余种中文期刊，150余种中文电子期刊和5种全文数据库。

The hardware of the discipline is consummate to back up the college courses, such as ERP, investment decision analysis, production simulation and logistics simulation, human factors engineering, simulation, management computing, e-commerce and other advanced level of business management teaching. Now we have 5 facilities which can accommodate 60 people, the case study can be implemented in the business administration classrooms. The library now has 7.2 million copies of Chinese books, over 1,400 kinds of Chinese periodicals, more than 150 kinds of Chinese e-journals and five full-text databases.

本学科办学历史长，社会声誉好，注重社会实践，立足产学研结合，立足服务区域经济的发展。学科与国内化工、橡胶行业众多地方大型企业长期保持密切协作关系，与青岛家电、轻工、纺织等行业的众多企业有着人才培养方面的合作。近年来承担了资源环境技术经济评价，化工新产品项目开发、孵化器创新项目产业化、农业专家系统构建、化工行业生产控制系统优化、清洁能源项目建设、烟草行业人力资源管理体系、企业知识产权管理、专利技术组合评价等大型横向课题70余项；获科研经费500余万元，取得了良好社会反响，在区域经济发展中发挥了重要作用。

The discipline, with a good social reputation, focuses on the social practice which are based on the combination of industry services and regional economic development, which include domestic chemical industry, rubber industry, where many large companies maintain long-term and close collaboration with Qingdao. We also have a personnel training cooperation in many fields, such as home appliances, light industry, and textile industry, etc. In recent years, the technical and economic evaluations of the resources and environment have been assumed on project development, new chemical products, industrial incubator innovation projects, agricultural expert system building, chemical industry production control system optimization and clean energy projects, the tobacco industry, human resources management system, enterprise intellectual property management, patent portfolio evaluation. We have received research funds of more than 500 million yuan, and have had good social impact. Today, the discipline is playing an important role for the regional economic development.

会计硕士（MPAcc）专业学位教育面向会计职业，培养德、智、体全面发展，具备良好职业道德和法纪观念，系统掌握现代会计学、审计学、财务管理以及相关领域的知识和技能，对会计实务有充分了解，具有很强的解决实际问题能力的高层次、高素质、应用型的会计专门人才。学生毕业后可在以下单位工作：国有企业或外资企业，从事电算化会计实务、内部控制、投融资财务决策与风险控制、税收筹划等工作；银行或证劵公司，从事金融业财务与会计实务、保险、精算、投资、基金、衍生金融工具会计实务；会计

师事务所，从事不同行业审计实务、风险控制、审计鉴证与内部控制等工作；国家税务部门，从事税务核查、监管工作等。

The education of master of accounting (MPAcc) is for accounting profession. It follows the law of education, combining with the actual work of the accounting profession, and develops applied accounting talents with higher level and higher quality. The applied accounting talents will not only better grasp the basic principles of the Marx doctrine, Deng Xiaoping theory, the important thought of Three Represents and Scientific Outlook on Development, adhere to the four cardinal principles, all-round development, have good occupation morals and law concepts, but also systematically master the knowledge and skills of modern accounting, auditing, financial management and other related fields, have full understanding of the accounting practice, and have strong ability to solve the practical problems.

二、培养目标( Objectives of Training)

培养德、智、体全面发展，具备良好的职业道德和法纪观念，系统掌握现代会计学、审计学、财务管理、税务会计及相关领域的知识和技能，对会计实务有充分的了解，具有较强的解决实际问题能力的高层次、高素质、应用型会计专门人才。具体要求：

The objective is to develop applied accounting talents with higher level and higher quality who have comprehensive development on virtue, wisdom and health, can not only have good occupation morals and law concepts, but also systematically master the knowledge and skills of modern accounting, auditing, financial management and other related fields, have full understanding of the accounting practice, and have strong ability to solve the practical problems. Specifically, it contains the following:

(1)具有爱岗敬业、诚实守信、廉洁自律、客观公正的会计职业道德精神，具有团队精神、进取精神和创新意识。

Not only have the occupation moral spirit of accounting (dedication, honesty and trustworthiness, self-discipline, objectivity and fairness), but also have the team spirit, enterprising spirit and innovation consciousness.

(2)具有较强业务能力，能够熟练运用财务会计、财务管理、成本与管理会计、财务风险与审计、税务会计与纳税筹划等领域的专业知识解决实际问题。

Have strong business ability to skillfully apply the professional knowledge of financial accounting, financial management, cost and management accounting, tax accounting and tax planning to solve the practical problems.

(3)具有从事高层次会计管理工作所必备的国际视野、战略意识和领导潜质。

Have the strategic awareness and leadership potential to engage in high-level work of accounting and management.

(4)熟练掌握和运用一门外国语，能够运用该外国语阅读专业文献及从事国际背景下的财务会计、审计等工作。

Have the ability to read professional literature and engage in the practice of financial accounting, audit using at least one foreign language。

三、学制及学习年限（Educational System and Length of Schooling）

MPAcc教育实行弹性学制，学习年限一般为2-3年，其中至少有累计半年时间在实习单位内实践、学习。采用学分制，总学分不少于42学分。

The education system of the MPAcc intends to be flexible, the learning time is generally 2-3 years and the students will practice at least half year. It uses the credit system; the total credit is not less than 42.

四、研究方向(Research Orientation)

五、课程设置（Course Setting）

会计学科专业学位研究生课程设置

（Course Setting of Master Disciplines for Professional Accounting）

Notes1. Teaching method codes: A—lecturing in class B—Academic discussion, C—subjective report, D—practice,

六、课程教学（Course Teaching）

研究生课程实行学分制，课程由学位课、选修课（限选课与任选课）、研究环节三部分构成。每位研究生在学期间应修满最低限度要求的42学分，方能达到毕业要求。其中学位课程21学分，研究环节8学分，其余为选修课学分。

As a credit system, graduate courses are divided into three parts which include degree courses, elective courses, research links. In order to meet the graduation requirements, each graduate candidate should have at least 42 credits during the study period; 20 credits are required for degree courses, 9 credits for research parts,and the rest credits are for elective courses.

会计硕士（MPAcc）专业学位的培养鼓励采用启发式、参与式、讨论式的案例教学方法，注重理论联

系实际，强调培养学生分析和解决实际问题的能力；成立导师组或实行双导师制，广泛聘请实务部门和政策制定部门有实践经验的专家参与教学,不断加强实践教学环节以及对学生职业道德的培养。

The s tudents’ initiative and awareness of MPAcc should be given full play in the curriculum. The case teaching approaches should be heuristics, seminar and participatory methods which focus on the students’ theory with practice, emphasis on training students' ability to analyze and solve practical problems. A mentor or double tutorial system should be established, experts which have practical experience come from practice and policy making departments should be employed, So as to strengthen the practice teaching and the cultivation of student's professional ethics.

课程考核分闭卷考试、案例讨论及小组作业、课程论文与其它，多数课程可采取闭卷考试与案例讨论及小组作业相结合的方式。

The course assessment includes written exam with closed paper, case discussion and group work, class paper, etc. The most courses take the forms of the combined assessments which include written exam with closed paper and case discussion and group work.

研究环节包括社会实践5学分，案例开发与研究2学分，开题报告1学分。

The graduate research parts include 2 credit for case study and development, 2 credit s for social practice,1 credit for opening report.

研究生在学习期间必须保证不少于半年的实习实践，可采用集中实践与分段实践相结合的方式。学生应提交实践计划，撰写实践总结报告，通过后获得相应的学分，以此作为授予学位的重要依据。

During the learning, the graduate students must participate in an internship not less than half a year, they can be used with segmented practice a combination of practice. Students should submit practice plan, write practice summary report, then they can get the corresponding credits. It will be as the important basis of award degrees.

研究生在学习期间必须参与案例研究与开发活动，包括但不限于独立或协助指导老师通过实地调研形成教学案例、参与企业管理咨询活动并形成管理咨询报告、参加学生案例大赛、发表案例研究方面的学术成果。案例研究与开发活动由指导教师根据学生参与的案例开发工作情况或科研成果评定成绩，学生取得相应的学分。

Graduate students must participate in case study and development activities during the learning, including but not limited to independent or help guide teacher to form a teaching case through on-the-spot investigation, to participate in the activities of enterprise management consulting and management consulting report, students’ case competition, published academic achievements of the studies on the case. Case research and development activities should be graded by teachers according to the case of students to participate in scientific research or

development work, students obtain corresponding credits.

七、论文的要求（Dissertation Requirements）

会计硕士专业学位论文要体现专业学位特点，突出学以致用，注重解决实际问题。学位论文应体现学生已系统掌握会计理论、专业知识和研究方法，具备综合运用会计等相关学科的理论、知识、方法，分析和解决会计实际问题的能力，具有创新性和实用价值。

The paper of MPACC should reflect characteristics of professional degree, master degree paper outstanding knowledge, pay attention to solve practical problems. Dissertation should grasp systematically the method of accounting theory, professional knowledge and research, have the ability of using accounting and other related disciplines theory, knowledge, method to solve the problem of accounting practice synthetically, have the ability of innovative and practical value.

论文类型一般应采用案例分析、调研（调查）报告、专题研究、组织（管理）诊断等。鼓励学位论文选题与实习实践、案例开发内容相关。学位论文的篇幅一般不少于2万字。

Paper type generally should adopt case analysis, investigation (survey) report, project research, tissue diagnosis (management), etc. Encouraging dissertation topic related with internship practice,the developing case. Dissertation length is generally not less than 20000 words.

学位论文答辩前，必须通过是否存在学术不端问题审查并出具书面结论，论文总文字复制比应低于20%。

Before dissertation, the presence of misconduct reviewing and a written conclusion of the paper must be issued, total text copied ratio should be below 20%.

建立学位论文开题报告与预答辩制度、匿名评阅制度,学位论文评阅人必须至少有一名具有高级专业技术职称的校外实务部门专业人员,提倡邀请具有高级专业技术职称的校外实务部门专业人员作为论文答辩委员会的成员。

Degree thesis opening report and defense system, the anonymous review system should be established, Dissertation review should be send to one senior professional and technical titles of off-campus practice sector professionals, senior professional and technical titles off-campus practice department professionals should be invited as members of the dissertation committee.

完成课程学习，取得规定学分，并通过学位论文答辩者，经学位授予单位学位评定委员会审核，授予会计硕士专业学位，同时获得硕士研究生毕业证书。

Having completed the courses of the teaching plan, pass all the examinations, obtain the required

credits, pass the dissertation open reply, and the review of the university academic degree evaluation committee , then they will be awarded the master of professional accounting.

学院院长：研究生处处长：主管副校长：