2005 MPAcc Professional Degree Entrance Examination Syllabus and Examination Guide

Author: National Advisory Committee on Master of Professional Accounting (MPAcc) Programs
Publisher:
Publish Date: 2005-06-01
Features: To adapt to the needs of the socialist market economy and economic globalization, and to improve and perfect the national system for cultivating high-level accounting professionals, the State Council Academic Degrees Committee and the Ministry of Education approved the establishment of the Master of Professional Accounting (MPAcc) professional degree in 2003. In 2004, they approved 21 graduate training institutions, including Renmin University of China, to conduct pilot programs for MPAcc professional degree education. At the same time, they approved three National Accounting Academies to carry out pilot programs for MPAcc professional degree education in collaboration with relevant universities. The MPAcc professional degree is an internationally recognized professional degree, with its full English name being Master of Professional Accounting and the abbreviation MPAcc. The MPAcc professional degree and the Master of Accounting (academic) degree 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 in enrollment methods, educational content, training models, and quality standards. The goal of the MPAcc program is to cultivate high-level, high-quality, and applied accounting professionals who are well-rounded in 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 demonstrate strong 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 with bachelor's degrees from the national education system (generally required to hold a bachelor's degree) and those who have been engaged in accounting or related fields for more than two years. The program (with a minimum of 45 credits), and 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 studies, social surveys, and internships. Student performance is evaluated comprehensively through exams, assignments, case studies, classroom discussions, and the writing of special reports. The topic of the thesis must be closely tied to accounting practices. The thesis can take various forms, such as research reports, investigative reports, or case study 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 are awarded the MPAcc professional degree. The MPAcc professional degree education program is a prime example of the full integration of theory and practice. Instructors undergo regular training, and the program actively recruits personnel with rich practical experience and high theoretical expertise from accounting practice departments to participate in the cultivation of MPAcc students, establishing a teaching staff with modern educational concepts, a reasonable knowledge structure, and practical work experience. The program emphasizes case-based teaching, strengthens the construction of textbooks, teaching materials, case libraries, and teaching facilities such as book collections, online literature 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.