會計學專業(yè)本科培養(yǎng)計劃

華中科技大學本科專業(yè)人才培養(yǎng)計劃PAGE·PAGE332·專業(yè)本科培養(yǎng)計劃UndergraduateProgramforSpecialtyinAccounting一、培養(yǎng)目標Ⅰ．EducationalObjectives會計學專業(yè)遵循“學歷教育與國際（國內）注冊會計師執(zhí)業(yè)證書教育相結合”的培養(yǎng)模式，包括會計學ACCA方向和會計學CPA方向。會計學專業(yè)（ACCA方向）是融合現(xiàn)代化會計專業(yè)知識體系和職業(yè)教育內容，與國際接軌的創(chuàng)新型專業(yè)。采用英文原版教材全英文（雙語）授課，旨在培養(yǎng)具有ACCA（特許公認會計師公會）執(zhí)業(yè)資格，知識面廣博，專業(yè)技能精深，適應現(xiàn)代商務需要，能在各大型跨國公司、會計師事務所或證券金融等行業(yè)從事高級管理事務的高級會計人才。會計學專業(yè)（CPA方向）面向國內注冊會計師職業(yè)市場，旨在培養(yǎng)具有CPA（中國注冊會計師）執(zhí)業(yè)資格，熟練掌握現(xiàn)代會計管理方法和技術，通曉會計準則、財務通則，具有良好的誠信品德和職業(yè)道德素養(yǎng)，基礎扎實、專業(yè)面寬、綜合能力強的高級會計人才，成為中國注冊會計師行業(yè)的優(yōu)秀后備資源。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、基本規(guī)格要求Ⅱ．SkillsProfile會計學專業(yè)（ACCA方向、CPA方向）學生主要學習會計、審計和工商管理的基礎理論和基礎知識，接受會計、審計方法與技能方面的基本訓練，培養(yǎng)具有分析和解決問題的基本能力。會計學專業(yè)畢業(yè)生應獲得以下幾方面的知識和能力：1.掌握管理學、經濟學、會計學和審計學的基礎理論知識；2.掌握會計學的定性、定量分析方法；3.具有較強的語言與文字表達能力、人際溝通能力、信息獲取能力以及分析和解決問題的基本能力；4.熟悉國內外會計準則、審計準則及相關的政策法規(guī)；5.了解本學科的理論前沿及發(fā)展動態(tài)。Asastudentofthisprogram,youwillgain：Knowledgeofmanagementscience,economics,accountancyandauditing；Skillsofqualitativeandquantitativeanalysisinaccountancy；Theabilityandconfidencetousemotherlanguage,essentialskillsforeffectivecommunication,abilitytogatherinformation,andtoidentifyandsolveproblems；Understandingtheaccountingguideline、auditingguidelineandrelatingregulationsandlaws;Thisprogramhighlightstheabilityofproblemanalysisandresolve.三、培養(yǎng)特色Ⅲ．EducationCharacteristics1、實行通識教育基礎上的寬口徑專業(yè)教育；2、注重學生專業(yè)基礎理論知識的教育；3、注重學生專業(yè)基本技能和動手能力的訓練；4、統(tǒng)一性和多樣性相結合，體現(xiàn)培養(yǎng)個性化；5、注重培養(yǎng)學生分析問題和解決問題的能力。1．Thisprogramcarriesoutthegeneraleducationmodelofwidescope;2．Thisprogrampaysmuchattentiontotheeducationofbasicprofessionaltheory;3．Thisprogramattachesmuchimportancetothetrainingofbasicskillsandpracticeability;4．Combineonenesswithdiversity，indicatetheeducationofindividuality;5．Thisprogramhighlightstheabilityofproblemanalysisandresolve.四、主干學科Ⅳ．MajorDisciplines管理學Management五、學制與學位Ⅴ．LengthofSchoolingandDegree修業(yè)年限：四年Duration：4years授予學位：管理學學士DegreesConferred：BachelorofManagement六、學時與學分Ⅵ．Hours/Credits完成學業(yè)最低課內學分（含課程體系與集中性實踐教學環(huán)節(jié)）要求：182MinimumCreditsofCurricular(Comprisingcoursesystemandintensifiedinternshippracticaltraining)：182完成學業(yè)最低課外學分要求：5MinimumExtracurricularCredits：51.課程體系學時與學分Hours/CreditsofCourseSystem課程類別課程性質學時/學分占課程體系學分比例（％）通識教育基礎課程必修1000/62.541.12選修160/106.58學科基礎課程學科大類基礎課程必修432/2717.76選修80/53.29學科專業(yè)基礎課程必修344/21.514.14專業(yè)課程必修416/2617.11合計2432/152100CourseClassifiedCourseNatureHrs/CrsPercentage(%)BasicCoursesinGeneralEducationRequired1000/62.541.12Elective160/106.58BasicCoursesinDisciplineBasicCoursesinGeneralDisciplineRequired432/2717.76Elective80/53.29BasicCoursesinDisciplineRequired344/21.514.14CoursesinSpecialtyRequired416/2617.11Total2432/1521002.集中性實踐教學環(huán)節(jié)周數(shù)與學分Weeks/CreditsofIntensifiedInternshipandPracticalTraining實踐教學環(huán)節(jié)名稱課程性質周數(shù)/學分占實踐教學環(huán)節(jié)學分比例（％）軍事訓練必修2/26.7公益勞動必修1/13.3金工實習必修2/26.7生產實習必修4/413.3管理類綜合實驗（ERP）必修2/26.7畢業(yè)設計（論文）必修16/1653.3專業(yè)社會實踐必修1/13.3專業(yè)實驗必修2/26.7合計30/30100Internship&PracticalTrainingCourseNatureWeeks/CreditsPercentage(%)MilitaryTrainingRequired2/26.7LaboringforPublicBenefitRequired1/13.3MechanicalEngineeringTrainingRequired2/26.7EngineeringInternshipRequired4/413.3ManagementIntegratedExperimentRequired2/26.7UndergraduateThesisRequired16/1653.3ProfessionalSocialPracticeRequired1/13.3ProfessionalExperimentsRequired2/26.7Total30/301003.課外學分ExtracurricularCredits類別活動名稱活動要求課外學分基礎部分社會實踐完成一次社會實踐，提交社會實踐的活動總結或調查報告1演講或論文至少參加一次公眾演講或完成一篇規(guī)范的論文1競賽參加并完成一項科技、文化或體育競賽1領導者經歷至少有一年領導者經歷1獎勵部分社會實踐個人、團隊或實踐成果被校團委評定為優(yōu)秀1個人、團隊或實踐成果被團省委評定為優(yōu)秀2外語考試全國大學生英語六級考試，成績達標2通過BEC商務英語中級考試（或相當水平的英語考試）2通過BEC商務英語高級考試3通過日語二級，或德語、法語等四級考試3計算機考試全國計算機等級考試獲二級及以上證書2全國計算機軟件資格、水平考試獲程序員證書2獲高級程序員證書3獲系統(tǒng)分析員證書4競賽院級獲三等獎及以上1校級獲三等獎1獲二等獎2獲一等獎3省級、區(qū)域級（華中區(qū)、中南地區(qū)）獲三等獎2獲二等獎3獲一等獎4全國及以上獲三等獎3獲二等獎4獲一等獎6科研與學術成果科研項目參與本科生科研計劃1文學、藝術作品在全國性刊物發(fā)表1公開出版2論文全國性刊物公開發(fā)表2以第一作者在中文核心期刊發(fā)表3學術會議參加全國或國際學術會議并發(fā)表報告3專利個人或團隊在校期間獲得專利證書獲得實用新型專利3獲得發(fā)明專利4注：在校運動會上參加某項目獲得第一名、第二名，等同于校級競賽一等獎；獲得3－5名，等同于校級競賽二等獎；獲得6－8名，等同于校級競賽三等獎。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、主要課程Ⅶ．MajorCoursesinSpecialty管理經濟學ManagerialEconomics、宏觀經濟學Macro-economics、財務會計學FinancialAccounting、財務管理FinancialManagement、市場營銷學Marketing、運作管理OperationsManagement、組織行為與管理OrganizationalBehaviorandManagement、經濟法LawofEconomy、運籌學OperationsResearch、計量經濟學Econometrics、中國稅制TaxSystemofChina、金融經濟學FoundationsforFinancialEconomics、博弈論GameTheory、隨機過程StochasticProcess、投資學Investment、期權、期貨和其他衍生工具Options,FuturesandOtherDerivatives八、主要實踐教學環(huán)節(jié)（含專業(yè)試驗）Ⅷ．MainInternshipandPracticalTraining(Includingexperiments)軍事訓練MilitaryTraining、公益勞動LabouringforPublicBenefit、金工實習IndustrialPractice、專業(yè)實習ProfessionalSocialPractice、生產實習EngineeringInternship、課程設計CourseProject、畢業(yè)設計UndergraduateThesis九、教學進程計劃表Ⅸ．TableofTeachingSchedule院（系）：管理學院 專業(yè)：會計學School(Department)：SchoolofManagementSpecialty：Accounting課程類別課程性質CourseNature課程代碼CourseCode課程名稱CourseName學時/學分Hrs/Crs其中Including各學期學時HoursDistributioninaSemester課外實驗Exp.上機一1st二2nd三3rd四4th五5th六6th七7th八8th通識教育基礎課程BasicCoursesinGeneralEducation必修0301901思想道德修養(yǎng)與法律基礎Morals&Ethics&FundamentalsofLaw48/31236必修0100721中國近現(xiàn)代史綱要SurveyofModernChineseHistory32/2824必修0100881馬克思主義基本原理BasicTheoryofMarxism48/31236必修0100931思政課社會實踐SocialPracticeofIdeologicalandPoliticalTheoriesCourse32/2284必修0100321毛澤東思想和中國特色社會主義理論體系概論GeneralIntroductiontoMaoZedongThoughtandSocialistTheorywithChineseCharacteristics64/464必修0100741形勢與政策CurrentAffairsandPolicy32/214333333必修0510071中國語文Chinese32/21022必修0512351基礎英語（一）FundamentalEnglish（Ⅰ）64/464必修0512361基礎英語（二）FundamentalEnglish（Ⅱ）64/464必修0512371基礎英語（三）FundamentalEnglish（Ⅲ）32/232必修0512381基礎英語（四）FundamentalEnglish（Ⅳ）32/232必修0700011微積分（一）上Calculus(Ⅰ)88/5.588必修0700012微積分（一）下Calculus(Ⅰ)88/5.588必修0400111大學體育（一）PhysicalEducation(Ⅰ)32/132續(xù)表課程類別課程性質CourseNature課程代碼CourseCode課程名稱CourseName學時/學分Hrs/Crs其中Including各學期學時HoursDistributioninaSemester課外實驗Exp.上機一1st二2nd三3rd四4th五5th六6th七7th八8th通識教育基礎課程BasicCoursesinGeneralEducation必修0400121大學體育（二）PhysicalEducation(Ⅱ)32/132必修0400131大學體育（三）PhysicalEducation(Ⅲ)32/132必修0400141大學體育（四）PhysicalEducation(Ⅳ)32/132必修0833175數(shù)據(jù)庫技術及應用DatabaseTechniquesandTheirApplications48/31648必修1100011軍事理論MilitaryTheory16/116必修0800171大學計算機基礎FundamentalsofComputerTechnology32/21232必修0811161計算機網絡技術及應用ComputerNetworkTechniquesandTheirApplications48/31648必修0700051線性代數(shù)（一）LinearAlgebra(Ⅰ)40/2.540必修0700063概率論與數(shù)理統(tǒng)計（三）ProbabilityandMathematics（Ⅲ）40/2.540必修0812313C++語言程序設計AdvanceProgrammingLanguage(C++)56/3.52056人文社科類選修課程ElectivesinHumanitiesandSocialScience160/10學科基礎課程·學科大類基礎BasicCoursesinGeneralDiscipline必修0400022學科（專業(yè)）概論IntroductiontoDiscipline16/116必修0201181微觀經濟學（I）Micro-Economics48/348必修1200024會計學原理FundamentalsofAccounting48/348必修1204671組織行為與管理OrganizationalBehaviorandManagement48/348必修0200023宏觀經濟學Macro-Economics40/2.540必修0700241運籌學OperationsResearch64/4864必修1200091市場營銷學Marketing32/232必修1200052財務管理FinancialManagement40/2.540續(xù)表課程類別課程性質CourseNature課程代碼CourseCode課程名稱CourseName學時/學分Hrs/Crs其中Including各學期學時HoursDistributioninaSemester課外實驗Exp.上機一1st二2nd三3rd四4th五5th六6th七7th八8th學科基礎課程·學科大類基礎BasicCoursesinGeneralDiscipline必修1200121運作管理OperationsManagement40/2.540必修1200044管理信息系統(tǒng)ManagementInformationSystems40/2.5840必修0200302學科發(fā)展前沿專題研究CurrentIssuesinManagementSubject16/116學科基礎選修課程80/5選修0812323VB語言程序設計AdvanceProgrammingLanguage（VB）40/2.5401204393企業(yè)稅務Taxation40/2.5400300053經濟法LawofEconomy32/2321204383公司法與商法CorporateandBusinessLaw48/348選修0812072博弈論GameTheory32/232選修1201994管理統(tǒng)計學ManagementStatistics32/232選修0700361數(shù)學實驗MathematicalExperiments32/232選修1200372供應鏈管理SupplyChainManagement32/232選修0501032商務英語寫作BusinessEnglishWriting32/232選修1204361高級財務成本管理AdvancedFinancialandCostManagement48/3481204401商務分析BusinessAnalysis48/3481204431職業(yè)會計師ProfessionalAccountant48/3481204062國際財務報告準則CorporateReporting48/348選修0200232貨幣銀行學MonetaryBanking32/232選修0200094計量經濟學Econometrics48/348選修1203981商業(yè)數(shù)據(jù)分析與挖掘BusinessDataAnalysisandMining40/2.540續(xù)表課程類別課程性質CourseNature課程代碼CourseCode課程名稱CourseName學時/學分Hrs/Crs其中Including各學期學時HoursDistributioninaSemester課外實驗Exp.上機一1st二2nd三3rd四4th五5th六6th七7th八8th學科基礎課程·學科大類基礎BasicCoursesinGeneralDiscipline選修0700301隨機過程StochasticProcess40/2.540選修0509271商務禮儀BusinessEtiquette16/1161204411高級業(yè)績管理AdvancedPerformanceManagement48/348選修1204041公共關系PublicRelationship32/232選修1200261證券投資分析PortfolioAnalysisandInvestment32/232選修1200871電算化會計ComputerizedAccounting32/21632選修1201001公司戰(zhàn)略與風險管理CorporateStrategyandRiskManagement32/232選修0200152國際金融InternationalFinance32/232學科基礎課程·學科專業(yè)基礎BasicCoursesinDiscipline必修0501652商務英語聽說BusinessE