Master of Professional Accounting (MPACC)
1. Objective
The educational objective of MPAcc degree serves the overall goal of economic development, along with the spirit of "highlight the characteristics, the practical education" concept, emphasizing the combination of the professional theory and accounting occupation competence, focusing on the internationalization of financial personnel occupation quality, and developing senior accounting profession with international vision and strategic thinking, who can grasp the macro economic situation, have accounting occupation competence and be able to adapt to the higher position of accounting management. Requirement:
(1) Support Party’s guidelines and policies, love country, abide by the law, have good professional ethics and dedication, have rigorous scientific and pragmatic learning attitude and work style.
(2) Have rigorous scholarship, excellent scientific style and academic morality; master the basic theory, basic method and principal means in accounting field comprehensively and systematically; have the ability of system analysis and problem solving to the integrated accounting problems; grasp the overall situation on the oil and gas industry accounting and management; familiar with MPAcc latest research achievements and development trend.
(3) Master one foreign language and specific skill communication abilities: listening, speaking, reading, and writing.
2. Courses and Required Credits
(1)Credits Requirement
Total credits are at least 40 credits (including required courses with 5 credits), the degree courses and required courses have at least 27 credits.
(2)Courses
Courses include degree courses, elective courses, and required courses, where degree courses include public degree courses, basic courses, and specialized courses; elective courses include direction of elective courses and optional courses. Degree courses have 22 credits, direction of elective courses has 8 credits, other optional courses have 6 credits, and required courses have 5 credits. Degree courses offer accounting and economics foundation of knowledge and skills for master graduates. Direction of elective courses and optional courses expand students’ professional knowledge and skills. Master graduates can take optional courses as above mentioned or the school curriculum set for them (Including the unselected courses from direction of elective courses) as elective courses. The specific courses are shown in the following table.
|
Classification
|
Course Title
|
Hour
|
Credit
|
Term
|
|
|
Degree
Course
|
Public Degree Course
|
Socialist Economic Theory and Practice
|
32
|
2
|
1
|
|
English
|
48
|
3
|
1
|
||
|
Basic Course
|
48
|
3
|
1
|
||
|
Specialized Course
|
Oil and Gas Accounting
|
32
|
2
|
1
|
|
|
Financial Accounting Theory and Practice
|
48
|
3
|
1
|
||
|
Management Accounting Theory and Practice
|
48
|
3
|
1
|
||
|
Financial Management Theory and Practice
|
48
|
3
|
1
|
||
|
Audit Theory and Practice
|
48
|
3
|
1
|
||
|
Required
Course
|
Literature Review and Thesis Proposal
|
|
1
|
2
|
|
|
Accounting Comprehensive Simulation Experiment
|
|
2
|
1
|
||
|
Internship report
|
|
2
|
3,4
|
||
|
Direction of Elective Course (8 Credits）
|
Financial Accounting
|
Seminar on International Accounting Standards
|
32
|
2
|
2
|
|
Government and Non-profit Organization Accounting
|
32
|
2
|
2
|
||
|
Accounting Professional Ethics
|
32
|
2
|
2
|
||
|
Accounting Firm Management
|
32
|
2
|
2
|
||
|
Oil and Gas Accounting
|
Energy Management
|
32
|
2
|
2
|
|
|
Petroleum Economics
|
32
|
2
|
2
|
||
|
Direction of Elective Course (8 Credits）
|
Performance Evaluation and Stimulation Mechanism
|
32
|
2
|
2
|
|
|
Strategy Management
|
32
|
2
|
2
|
||
|
Operation Research
|
32
|
2
|
2
|
||
|
Data, Modeling, and
Decision Making
|
32
|
2
|
2
|
||
|
Financial Management course
|
Investment
|
32
|
2
|
2
|
|
|
32
|
2
|
2
|
|||
|
Corporate Group Finance Management
|
32
|
2
|
2
|
||
|
Enterprise Valuation
|
32
|
2
|
2
|
||
|
Risk Management
|
32
|
2
|
2
|
||
|
Financial Markets and Financial Instruments
|
32
|
2
|
2
|
||
|
Finance Engineering
|
32
|
2
|
2
|
||
|
32
|
2
|
2
|
|||
|
Financial Strategy of Enterprise Sand Table Simulation
|
32
|
2
|
2
|
||
|
Capital Rating
|
32
|
2
|
2
|
||
|
Tax Law and Tax Planning
|
Chinese Tax System
|
32
|
2
|
2
|
|
|
Enterprises Tax Planning
|
32
|
2
|
2
|
||
|
Tax Law
|
32
|
2
|
2
|
||
|
|
Audit Course
|
Internal Control Theory and Practice
|
32
|
2
|
2
|
|
Research on International Auditing Standards
|
32
|
2
|
2
|
||
|
Economic Responsibility Audit
|
32
|
2
|
2
|
||
|
Management Audit
|
32
|
2
|
2
|
||
|
Optional Course （6 Credits）
|
|
Project Management
|
32
|
2
|
2
|
|
Technological Economics
|
32
|
2
|
2
|
||
|
Management System Engineering
|
32
|
2
|
2
|
||
|
Management Information System
|
32
|
2
|
2
|
||
|
International Business and International Settlement
|
32
|
2
|
2
|
||
|
Intermediate Microeconomics
|
48
|
3
|
2
|
||
|
Intermediate Macroeconomics
|
48
|
3
|
2
|
||
|
Business Statistics
|
32
|
2
|
2
|
||
|
Introduction to Business Law
|
32
|
2
|
2
|
||
|
Quantitative Analysis
|
32
|
2
|
2
|
||
|
Marketing
|
32
|
2
|
2
|
||
|
Human Resource Management
|
32
|
2
|
2
|
||
3.Graduation & Degree Requirements
A student is admitted to get the degree of Master having met the following requirements:
（1） Satisfactory completion of all required core and elective courses;
（2） Satisfactory completion of the research requirement;
（3） Satisfactory completion of theThesis.
Detailed requirements
l Literature Review and Thesis Proposal
Students in general should complete the proposal defense before the third semester.
Thesis proposal should be limited in the range of academic subjects. MBA student’s dissertation can be monographic study, high quality research paper, enterprise diagnosis report, high quality case. Thesis topic encourages students to combine with own practical work, especially with the difficult problems of China reform and construction and the practice of enterprise management. Thesis proposal should include the introduction, background, the current situation and development trend of relevant researches, research objective and content, methodology, feasibility analysis, expected key technologies and difficulties, thesis detailed research progress, primary references and so on. Each master student must read at least 35 relevant research papers before proposal defense, where the number of foreign references is at least 5. The report needs to be written based on the requirement of graduate school and department on literature review report pattern, which consists of at least 6000 words. During the proposal presentation, the literature review report is evaluated by committee group.
Literature review and proposal report is evaluated by advisor (group), the committee group has 3-5 persons, including advisor and teachers from related research field. The committee group needs make strict review on the literature review and proposal report, and give the comments. The advisor makes grading by percentages, after considering the committee group’s opinions. Students whose scores are above 70 can be recorded as pass and given one credit. Teachers and master students are encouraged to attend the proposal presentation. Advisors in related research field should be invited to attend the interdisciplinary proposal defense. Students who fail in the research proposal report are allowed to restart a new proposal or asked to quit, both determined by the supervisor. Students who want to restart a new proposal should submit applications and get approval by the supervisor and the original committee group. The restart should be completed within 2 months.
l Thesis
Degree thesis needs to reflect professional degree characteristics, closely combine accounting practice, and reflect students’ ability that applies the accounting discipline and relevant discipline theory, knowledge, methods to analyze and solve practical problems of accounting. Thesis needs to have innovative and practical value. Degree thesis must be independently finished, should have a certain degree of technical difficulty and workload, and can reflect students’ ability that comprehensively uses scientific theories, methods and techniques to solve practical problems. Thesis needs to have a certain of theoretical basis with advanced and innovative。 The patterns of degree thesis can be research reports, case analysis report and so on.
The research and written of degree thesis can be carried out at school or enterprise, which must be independently finished by students with advisor’s guidance. The thesis work and enterprise practice could be alternative, where the thesis research and written time needs no less than 8 months. Combining specialized characteristics, the number of words in thesis needs around 30 thousand and reference requires more than 35 articles. Degree thesis must be finished within the required time and submitted according to the requirement of graduate school in the end. With advisor’s approval, it is reviewed by thesis defense panel that is composed of school experts. After review, students have chance to be agreed to attend the thesis defense and are determined whether pass or not. Master student thesis defense needs to carry out 《China University of Petroleum (Beijing) on Degree Granting Provisional Rules for Implementation》.
（4） Career Prospects
This program prepares advances professionalsqualified for middle and senior management positions at large and medium-sized enterprises after short term practical training.
