会计学专业本科培养计划

华中科技大学本科专业人才培养计划PAGE·PAGE332·专业本科培养计划UndergraduateProgramforSpecialtyinAccounting一、培养目标Ⅰ．EducationalObjectives会计学专业遵循“学历教育与国际（国内）注册会计师执业证书教育相结合”的培养模式，包括会计学ACCA方向和会计学CPA方向。会计学专业（ACCA方向）是融合现代化会计专业知识体系和职业教育内容，与国际接轨的创新型专业。采用英文原版教材全英文（双语）授课，旨在培养具有ACCA（特许公认会计师公会）执业资格，知识面广博，专业技能精深，适应现代商务需要，能在各大型跨国公司、会计师事务所或证券金融等行业从事高级管理事务的高级会计人才。会计学专业（CPA方向）面向国内注册会计师职业市场，旨在培养具有CPA（中国注册会计师）执业资格，熟练掌握现代会计管理方法和技术，通晓会计准则、财务通则，具有良好的诚信品德和职业道德素养，基础扎实、专业面宽、综合能力强的高级会计人才，成为中国注册会计师行业的优秀后备资源。TheAccountingprogramisdesignedtofollowthetrainingprogramofcombinationofacademiceducationandtheinternational(domestic)CertifiedPublicAccountantcertificateeducation,includingACCAandCPA.TheAccounting(ACCA)programisaninnovativespecialtyachievedwithinternationalconvergence,whichistheintegrationofmodernaccountingknowledgesystemandvocationaleducation.Thisprogram,usingtextbooksofEnglisheditioninEnglish(bilingual)teaching,isdesignedtoenablestudentstobeprofessionalwithACCA(theAssociationofCharteredCertifiedAccountants)qualificationandtoownextensiveknowledgeandintensiveexpertise.Graduatescanmeetmodernbusinessneedsandbeengagedinseniormanagementaffairsinthelargemultinationalcorporations,accountingfirmsorsecurities.UndertheCertifiedPublicAccountantconstitution,adomesticprofessionalmarket,theobjectivesoftheaccounting（CPA）are：（a）toenableourstudentstobeprofessionalwithCPAqualification（b）topreparestudentstobespecialistwithasoundgroundinginthemodernaccountingmanagementmethodsandtechniques,knowledgeofaccountingprinciplesandfinancialstandards（c）toenablestudents，ascomprehensivesenioraccountingpersonnelandCPAprofession'sbestreserve,tobeinnovativetalentswithgoodmoralcharacterandintegrityprofessionalethics,well-groundedandabreadthofprofessionalknowledge.二、基本规格要求Ⅱ．SkillsProfile会计学专业（ACCA方向、CPA方向）学生主要学习会计、审计和工商管理的基础理论和基础知识，接受会计、审计方法与技能方面的基本训练，培养具有分析和解决问题的基本能力。会计学专业毕业生应获得以下几方面的知识和能力：1.掌握管理学、经济学、会计学和审计学的基础理论知识；2.掌握会计学的定性、定量分析方法；3.具有较强的语言与文字表达能力、人际沟通能力、信息获取能力以及分析和解决问题的基本能力；4.熟悉国内外会计准则、审计准则及相关的政策法规；5.了解本学科的理论前沿及发展动态。Asastudentofthisprogram,youwillgain：Knowledgeofmanagementscience,economics,accountancyandauditing；Skillsofqualitativeandquantitativeanalysisinaccountancy；Theabilityandconfidencetousemotherlanguage,essentialskillsforeffectivecommunication,abilitytogatherinformation,andtoidentifyandsolveproblems；Understandingtheaccountingguideline、auditingguidelineandrelatingregulationsandlaws;Thisprogramhighlightstheabilityofproblemanalysisandresolve.三、培养特色Ⅲ．EducationCharacteristics1、实行通识教育基础上的宽口径专业教育；2、注重学生专业基础理论知识的教育；3、注重学生专业基本技能和动手能力的训练；4、统一性和多样性相结合，体现培养个性化；5、注重培养学生分析问题和解决问题的能力。1．Thisprogramcarriesoutthegeneraleducationmodelofwidescope;2．Thisprogrampaysmuchattentiontotheeducationofbasicprofessionaltheory;3．Thisprogramattachesmuchimportancetothetrainingofbasicskillsandpracticeability;4．Combineonenesswithdiversity，indicatetheeducationofindividuality;5．Thisprogramhighlightstheabilityofproblemanalysisandresolve.四、主干学科Ⅳ．MajorDisciplines管理学Management五、学制与学位Ⅴ．LengthofSchoolingandDegree修业年限：四年Duration：4years授予学位：管理学学士DegreesConferred：BachelorofManagement六、学时与学分Ⅵ．Hours/Credits完成学业最低课内学分（含课程体系与集中性实践教学环节）要求：182MinimumCreditsofCurricular(Comprisingcoursesystemandintensifiedinternshippracticaltraining)：182完成学业最低课外学分要求：5MinimumExtracurricularCredits：51.课程体系学时与学分Hours/CreditsofCourseSystem课程类别课程性质学时/学分占课程体系学分比例（％）通识教育基础课程必修1000/62.541.12选修160/106.58学科基础课程学科大类基础课程必修432/2717.76选修80/53.29学科专业基础课程必修344/21.514.14专业课程必修416/2617.11合计2432/152100CourseClassifiedCourseNatureHrs/CrsPercentage(%)BasicCoursesinGeneralEducationRequired1000/62.541.12Elective160/106.58BasicCoursesinDisciplineBasicCoursesinGeneralDisciplineRequired432/2717.76Elective80/53.29BasicCoursesinDisciplineRequired344/21.514.14CoursesinSpecialtyRequired416/2617.11Total2432/1521002.集中性实践教学环节周数与学分Weeks/CreditsofIntensifiedInternshipandPracticalTraining实践教学环节名称课程性质周数/学分占实践教学环节学分比例（％）军事训练必修2/26.7公益劳动必修1/13.3金工实习必修2/26.7生产实习必修4/413.3管理类综合实验（ERP）必修2/26.7毕业设计（论文）必修16/1653.3专业社会实践必修1/13.3专业实验必修2/26.7合计30/30100Internship&PracticalTrainingCourseNatureWeeks/CreditsPercentage(%)MilitaryTrainingRequired2/26.7LaboringforPublicBenefitRequired1/13.3MechanicalEngineeringTrainingRequired2/26.7EngineeringInternshipRequired4/413.3ManagementIntegratedExperimentRequired2/26.7UndergraduateThesisRequired16/1653.3ProfessionalSocialPracticeRequired1/13.3ProfessionalExperimentsRequired2/26.7Total30/301003.课外学分ExtracurricularCredits类别活动名称活动要求课外学分基础部分社会实践完成一次社会实践，提交社会实践的活动总结或调查报告1演讲或论文至少参加一次公众演讲或完成一篇规范的论文1竞赛参加并完成一项科技、文化或体育竞赛1领导者经历至少有一年领导者经历1奖励部分社会实践个人、团队或实践成果被校团委评定为优秀1个人、团队或实践成果被团省委评定为优秀2外语考试全国大学生英语六级考试，成绩达标2通过BEC商务英语中级考试（或相当水平的英语考试）2通过BEC商务英语高级考试3通过日语二级，或德语、法语等四级考试3计算机考试全国计算机等级考试获二级及以上证书2全国计算机软件资格、水平考试获程序员证书2获高级程序员证书3获系统分析员证书4竞赛院级获三等奖及以上1校级获三等奖1获二等奖2获一等奖3省级、区域级（华中区、中南地区）获三等奖2获二等奖3获一等奖4全国及以上获三等奖3获二等奖4获一等奖6科研与学术成果科研项目参与本科生科研计划1文学、艺术作品在全国性刊物发表1公开出版2论文全国性刊物公开发表2以第一作者在中文核心期刊发表3学术会议参加全国或国际学术会议并发表报告3专利个人或团队在校期间获得专利证书获得实用新型专利3获得发明专利4注：在校运动会上参加某项目获得第一名、第二名，等同于校级竞赛一等奖；获得3－5名，等同于校级竞赛二等奖；获得6－8名，等同于校级竞赛三等奖。CategoriesActivitiesRequirementsExtracurricularCreditsBaseSocialPracticeParticipateinONEsocialpracticeandsubmitasummaryorreport1PublicSpeakingorArticleAttendandfinishONEspeechcontestorsubmitaarticle1CompetitionAttendandfinishONEcompetition1LeaderExperienceasaleaderatlistONEyear1AwordSocialPracticeMembershipofthegroupentitledas“ExcellentSocialPracticeGroup”bytheCommunistYouthLeagueofHUST1Membershipofthegroupentitledas“ExcellentSocialPracticeGroup”bytheCommunistYouthLeagueofHubeiProvince2 continueCategoriesActivitiesRequirementsExtracurricularCreditsAwordExaminationsofForeignLanguagesCETBand-6scoresmeettheuniversity’srequirement2WinBECVantageCertificate(orotherEnglishcertificateofequivalentlevel)2WinBECHigherCertificate3PassJLPT2(Japanese),CGT4(German),CFT4(French)orotherexaminationofequivalentlevel3ExaminationsofComputerNationalComputerRankExaminationWincertificateofBand-2orhigherband2NationalComputerSoftwareQualificationWincertificateofprogrammer2WincertificateofAdvancedProgrammer3WincertificateofSystemAnalyst4CompetitionsSchoolLevelWinthirdorhigherprize1UniversityLevelWinthirdprize1Winsecondprize2Winfirstprize3ProvisionalorRegionalLevel(CentralChina,CentralSouth)Winthirdprize2Winsecondprize3Winfirstprize4NationalorHigherLevelWinthirdprize3Winsecondprize4Winfirstprize6ScientificResearchResearchParticipateinScientificResearch1LiteratureorArtWorksThosewhoseworksappearsinnationalpublications1Thosewhoseworkspublishedasabook2ScientificResearchThesisThosewhosethesisappearsinnationalpublications2Leadauthorofthesisthatappearsinnationalcorepublications3ConferenceAttendandreportinnationalorinternationalconference3PatentGetcertificateofpatentduringstudyindividuallyorasmemberofagroupGetpatentrightforutilitymodels3Getpatentrightforinvention4Note:InHUSTSportsMeeting,thefirstandthesecondprize,thethirdtothefifthprizeandthesixthprizetotheeighthprizearedeemedrespectivelythefirstprize,thesecondprizeandthethirdprizeofuniversitylevel.七、主要课程Ⅶ．MajorCoursesinSpecialty管理经济学ManagerialEconomics、宏观经济学Macro-economics、财务会计学FinancialAccounting、财务管理FinancialManagement、市场营销学Marketing、运作管理OperationsManagement、组织行为与管理OrganizationalBehaviorandManagement、经济法LawofEconomy、运筹学OperationsResearch、计量经济学Econometrics、中国税制TaxSystemofChina、金融经济学FoundationsforFinancialEconomics、博弈论GameTheory、随机过程StochasticProcess、投资学Investment、期权、期货和其他衍生工具Options,FuturesandOtherDerivatives八、主要实践教学环节（含专业试验）Ⅷ．MainInternshipandPracticalTraining(Includingexperiments)军事训练MilitaryTraining、公益劳动LabouringforPublicBenefit、金工实习IndustrialPractice、专业实习ProfessionalSocialPractice、生产实习EngineeringInternship、课程设计CourseProject、毕业设计UndergraduateThesis九、教学进程计划表Ⅸ．TableofTeachingSchedule院（系）：管理学院 专业：会计学School(Department)：SchoolofManagementSpecialty：Accounting课程类别课程性质CourseNature课程代码CourseCode课程名称CourseName学时/学分Hrs/Crs其中Including各学期学时HoursDistributioninaSemester课外实验Exp.上机一1st二2nd三3rd四4th五5th六6th七7th八8th通识教育基础课程BasicCoursesinGeneralEducation必修0301901思想道德修养与法律基础Morals&Ethics&FundamentalsofLaw48/31236必修0100721中国近现代史纲要SurveyofModernChineseHistory32/2824必修0100881马克思主义基本原理BasicTheoryofMarxism48/31236必修0100931思政课社会实践SocialPracticeofIdeologicalandPoliticalTheoriesCourse32/2284必修0100321毛泽东思想和中国特色社会主义理论体系概论GeneralIntroductiontoMaoZedongThoughtandSocialistTheorywithChineseCharacteristics64/464必修0100741形势与政策CurrentAffairsandPolicy32/214333333必修0510071中国语文Chinese32/21022必修0512351基础英语（一）FundamentalEnglish（Ⅰ）64/464必修0512361基础英语（二）FundamentalEnglish（Ⅱ）64/464必修0512371基础英语（三）FundamentalEnglish（Ⅲ）32/232必修0512381基础英语（四）FundamentalEnglish（Ⅳ）32/232必修0700011微积分（一）上Calculus(Ⅰ)88/5.588必修0700012微积分（一）下Calculus(Ⅰ)88/5.588必修0400111大学体育（一）PhysicalEducation(Ⅰ)32/132续表课程类别课程性质CourseNature课程代码CourseCode课程名称CourseName学时/学分Hrs/Crs其中Including各学期学时HoursDistributioninaSemester课外实验Exp.上机一1st二2nd三3rd四4th五5th六6th七7th八8th通识教育基础课程BasicCoursesinGeneralEducation必修0400121大学体育（二）PhysicalEducation(Ⅱ)32/132必修0400131大学体育（三）PhysicalEducation(Ⅲ)32/132必修0400141大学体育（四）PhysicalEducation(Ⅳ)32/132必修0833175数据库技术及应用DatabaseTechniquesandTheirApplications48/31648必修1100011军事理论MilitaryTheory16/116必修0800171大学计算机基础FundamentalsofComputerTechnology32/21232必修0811161计算机网络技术及应用ComputerNetworkTechniquesandTheirApplications48/31648必修0700051线性代数（一）LinearAlgebra(Ⅰ)40/2.540必修0700063概率论与数理统计（三）ProbabilityandMathematics（Ⅲ）40/2.540必修0812313C++语言程序设计AdvanceProgrammingLanguage(C++)56/3.52056人文社科类选修课程ElectivesinHumanitiesandSocialScience160/10学科基础课程·学科大类基础BasicCoursesinGeneralDiscipline必修0400022学科（专业）概论IntroductiontoDiscipline16/116必修0201181微观经济学（I）Micro-Economics48/348必修1200024会计学原理FundamentalsofAccounting48/348必修1204671组织行为与管理OrganizationalBehaviorandManagement48/348必修0200023宏观经济学Macro-Economics40/2.540必修0700241运筹学OperationsResearch64/4864必修1200091市场营销学Marketing32/232必修1200052财务管理FinancialManagement40/2.540续表课程类别课程性质CourseNature课程代码CourseCode课程名称CourseName学时/学分Hrs/Crs其中Including各学期学时HoursDistributioninaSemester课外实验Exp.上机一1st二2nd三3rd四4th五5th六6th七7th八8th学科基础课程·学科大类基础BasicCoursesinGeneralDiscipline必修1200121运作管理OperationsManagement40/2.540必修1200044管理信息系统ManagementInformationSystems40/2.5840必修0200302学科发展前沿专题研究CurrentIssuesinManagementSubject16/116学科基础选修课程80/5选修0812323VB语言程序设计AdvanceProgrammingLanguage（VB）40/2.5401204393企业税务Taxation40/2.5400300053经济法LawofEconomy32/2321204383公司法与商法CorporateandBusinessLaw48/348选修0812072博弈论GameTheory32/232选修1201994管理统计学ManagementStatistics32/232选修0700361数学实验MathematicalExperiments32/232选修1200372供应链管理SupplyChainManagement32/232选修0501032商务英语写作BusinessEnglishWriting32/232选修1204361高级财务成本管理AdvancedFinancialandCostManagement48/3481204401商务分析BusinessAnalysis48/3481204431职业会计师ProfessionalAccountant48/3481204062国际财务报告准则CorporateReporting48/348选修0200232货币银行学MonetaryBanking32/232选修0200094计量经济学Econometrics48/348选修1203981商业数据分析与挖掘BusinessDataAnalysisandMining40/2.540续表课程类别课程性质CourseNature课程代码CourseCode课程名称CourseName学时/学分Hrs/Crs其中Including各学期学时HoursDistributioninaSemester课外实验Exp.上机一1st二2nd三3rd四4th五5th六6th七7th八8th学科基础课程·学科大类基础BasicCoursesinGeneralDiscipline选修0700301随机过程StochasticProcess40/2.540选修0509271商务礼仪BusinessEtiquette16/1161204411高级业绩管理AdvancedPerformanceManagement48/348选修1204041公共关系PublicRelationship32/232选修1200261证券投资分析PortfolioAnalysisandInvestment32/232选修1200871电算化会计ComputerizedAccounting32/21632选修1201001公司战略与风险管理CorporateStrategyandRiskManagement32/232选修0200152国际金融InternationalFinance32/232学科基础课程·学科专业基础BasicCoursesinDiscipline必修0501652商务英语听说BusinessE