2005 MPAcc Professional Degree Joint Entrance Examination Syllabus and Examination Guide

Author: None
Publisher:
Publish Date: 2005-06-01
Features: To adapt to the needs of the socialist market economy development and economic globalization, and to improve and perfect the training system for high-level accounting talents in the country, the Academic Degrees Committee of the State Council and the Ministry of Education approved the establishment of the Master of Professional Accounting (MPAcc) program in 2003. In 2004, they also approved 21 graduate training institutions, including Renmin University of China, to conduct pilot programs for MPAcc education. Additionally, three National Accounting Academies were approved to carry out pilot programs in collaboration with universities. The Master of Professional Accounting (MPAcc) is an internationally recognized professional degree, with the full English name being Master of Professional Accounting and the abbreviation MPAcc. The MPAcc program and the Master of Arts in Accounting (academic) are two types of degrees with different specifications, each with its own focus. The latter places greater emphasis on the close integration of academic and professional aspects, with more emphasis on career requirements in terms of enrollment methods, educational content, training models, and quality standards. The goal of the MPAcc program is to train high-level, high-quality, and applied accounting professionals who are well-rounded in terms of moral, intellectual, and physical development. These professionals should possess a strong sense of ethics and legal awareness, systematically master modern accounting, auditing, financial management, and related fields of knowledge and skills, be familiar with international accounting standards and market economy laws, have a thorough understanding of accounting and related practices, and have strong practical problem-solving abilities. The MPAcc program began enrolling students in 2004. The first cohort of candidates registered in July 2004 and took the exam in October, with admitted students starting their studies in the spring of 2005. The target students are university graduates from the national education system (generally with a bachelor's degree) who have been engaged in accounting or related fields for more than two years. The program adopts a credit system (with a minimum of 45 credits). Students must complete all required courses and select some elective courses based on their professional direction. The teaching content emphasizes practical application and focuses on students' practical skills. Teaching methods are flexible and diverse, including lectures, seminars, simulation training, case analysis, social surveys, and internships. Student performance is evaluated comprehensively through exams, assignments, case analysis, class discussions, and the writing of special reports. The topic of the thesis must be closely linked to accounting practices. The thesis can take various forms, such as research reports, investigative reports, or case analysis reports. The content of the thesis should reflect the student's ability to apply theories, knowledge, and methods from accounting and related disciplines to analyze and solve practical accounting problems. Students who complete the required credits and pass the thesis defense will be awarded the Master of Professional Accounting degree. The MPAcc program education is a model of the full integration of theory and practice. Instructors undergo regular training, and experienced professionals with rich practical experience and high theoretical levels from accounting practice departments are actively recruited to participate in the training of MPAcc students, establishing a teaching staff with modern educational concepts, reasonable knowledge structures, and practical work experience. The program emphasizes case-based teaching, strengthens the construction of teaching materials, courseware, case libraries, and teaching facilities such as book collections, online literature information databases, computers and related software, and network access conditions. It also establishes close ties and cooperation with accounting practice departments to provide students with excellent practical training opportunities.