Harbin University of Commerce

School of Accountancy

A Brief Introduction to the School of Accountancy

    The School of Accountancy is home to the Key Subjects and Key Majors at the provincial level. Its featured majors have been ranked front in national level and it has an authority of granting the master degree. Today, the School of Accountancy is one of the most sought-after academic institutions in Heilongjiang Province, a place of study for promisingly talented students, and an entity of influence in accountancy around China.

    The School has three undergraduate majors : Accounting,Financial Management, and Auditing, and under the Accounting are the four professional directions:International Accounting,CPA,CGA and ACCA. They mutually support, infiltrate, integrated, but possess their own features. Thus the school has formed an integrated accounting system, as well as a solid theory foundation for undergraduate education. At present, the School of Accountancy has a total enrollment of more than 4200 students in addition to its 62 teaching staff members. 40 of the professional teachers are professors or vice-professors, taking up 64.52% of the total number; 19 are PhDs or PhD candidates, occupying 30.65% and 58 are masters or above master level, accounting for 93.54%. A rational multi-level educational system embracing different types of faculty that complement each other for coordinated development is in place in the School of Accountancy. High-level research and education achievements have been obtained by the School: more than 10 of the National Key Projects have been accomplished, over 20 of the Key Research Tasks of Ministry have been conquered and 30 subjects have been brought under development. The whole faculty has edited 80 academic monographs, 5 of which have been selected into the INTRODUCTION TO BRAIN SCIENCE. Also, the staff has published 150 theses as the first author and has possessed 4 Provincial Selected Courses as well as 2 Provincial Open Courses. The school is composed of 7 parts : Basic Accounting Office, Professional Accounting Office, Finance Office, Auditing Office, International Accounting Office , Simulating Training Center , and Finance & Accounting Research Institution. 

      The School of Accountancy is now one of the governing units of the Chinese Accounting Society, one of the director colleges of the China Accounting Education Branch, a member of the China Auditing Society, a member of Hong Kong International Accounting Society, a partisan of the China Commercial Accounting Institute, a partisan of the Chinese Institute of Corporate Finance & Cost(Youth & Mid-Aged), the vice-direct unit of the Accounting Society of Heilongjiang Province, and the vice-director unit of the Accounting Education Society of Heilongjiang Province.

Major Introduction

Accounting Major(CPA)

Educating aim: this major is cultivating advanced and professional people who are well-developed in moral, intelligence, physical ability, and aesthetics. Student will meet the acquirement of the development of socialism marketing and economical techniques. 

Characteristics: the students of this major primarily study the fundamental theory and approach of accounting, auditing and business administration. They are trained about auditing methods and skills so that are able to analyze and solve auditing problems. Students can grasp the fundamental theory and approach of Management, Economy, and Auditing. Grasping the quantitative and qualitative analyzing approach of auditing, the student also have high level of expression skills, communication skills, information grasping skills. In addition, they have capacity of analyzing and solving accounting and auditing problems. After the systematically study on professional knowledge, student are admitted to participate in Certified Public Accountant, Junior Accountant, and any other related certificate examinations.

Major courses: Management, Microeconomics, Macroeconomics, Statistics, Economy Law ,Management Information System, Marketing, Fundamental Accounting, CPA courses

Length of education is 4 years: students will endow with the bachelor’s degree

This major has the authority to provide master degree.

Accounting

Training objective: Our major foster talents with the ability and knowledge of management, economy, laws, finance and so forth. They can engage in the work in industry and commerce, public institutions, and government sectors, such as finance, management and teaching-related compounded fields. They are trained in these areas with basic capacities, Having the basic ability of analyzing and solving financial, managerial issues.

Characteristics of this major: Through the study and related practice of our major, students can not only obtain the basic theory and knowledge of finance, accounting, security, laws, and commerce and so on, but also have the basic abilities of analyzing and solving economic issues and science-studying ability, and combine the theory with practice. Through systematic study, students can take part in the CPA exam, primary accountant exam, entrance examination, and related exams.

Major courses: Management, Micro-economy, Macro-economy, Management Information System, Statistics, Marketing, Finance, Basic Accounting, Middle-level Financial Accounting, Economy Law, Capital Operation, Security Evaluation, Taxation Planning, Assets Evaluation, Financial Reporting Analysis, Advanced Financial Management.

Duration is for 4 years and entitled with bachelor degree.

Our major also can entitle the master degree.

Certified General Accountant

The admission of CGA selects candidates from the major of accounting, financial management, auditing. Once the students applied, we will test their English ability and rank them, choose the excellent people to enroll in this program. Besides their public courses and basic classes, the CGA students also take courses such as Financial Accounting1, FA2, FA3, FA4, MA1, MA2, Finance, Auditing, Accounting Theory etc. The courses of CGA were based on English textbooks, taught by highly-acclaimed professors in two languages. And after 4 year’s learning, the qualified student will be granted by a Bachelor of Management in Certified General Accountant .If students want to get the certification of CGA, they need to pass all of the exam organized by commitment of CGA. In addition, after the systematically study on professional knowledge, student are admitted to participate in CPA and any other related exams.

Certified General Accountants Association of Canada was brought into China in 1993. Since 1999, Tsinghua University, University of International Business and Economics, Shanghai University of Finance & Economics, Northeast University of Finance and Economics, Sun Yat-sen University and another 19 national Key Universities started to recruit CGA students. Based on the agreement HUC signed with CGA, HUC became the 14th university to set up this major. The certified CGA students can engage in not only the international accounting firms, but also working as CFO, financial managers, investment managers, financial analysts and auditors in different enterprises. What’s more, they have the opportunities to work overseas and receive MBA education in Laurentian university in Canada. 

Because of the English textbook, training teachers and certification provided by the commitment of CGA in Canada, students who take part into this program are needed to pay an extra fee of 9 thousand in the previous three years

Length of education is 4 years: students will endow with the bachelor’s degree

Also, this major has the authority to provide master degree

Length of education is 4 years: students will endow with the bachelor’s degree

This major has the authority to provide master degree

Finance

    Training objective: To foster talents with the ability and knowledge of management, economy, laws, finance and so forth. They can engage in the work in industry and commerce, public institutions, and government sectors, such as finance, management and teaching-related compounded fields. They are trained in these areas with basic capacities, having the basic ability of analyzing and solving financial, managerial issues.

     Characteristics of this major: Through the study and related practice of our major students can not only obtain the basic theory and knowledge of finance, accounting, security, laws, and commerce and so on. They have the basic ability of analyzing and solving economic issues and science-studying ability, and combine the theory with practice. Through systematic study, students can take part in the CPA exam, primary accountant exam, entrance examination, and related exams.

     Major courses: Management, Micro-economy, Macro-economy, Management Information System, Statistics, Marketing, Finance, Basic Accounting, Middle-level Financial Accounting, Economy Law, Capital Operation, Security Evaluation, Taxation Planning, Assets Evaluation, Financial Reporting Analysis, Advanced financial management.

The major is a four-year undergraduate program, with Bachelor Degree conferrable upon graduation. 

The Association of Chartered Certified Accountants

      The following introduces how students can go to the ACCA class to study. Students admitted to our department majoring in accounting, financial management or auditing through the schoolentrance exam have to apply for this course, then after tests, the ones who do excellent can get the chance to study in this class. Besides public courses and basic courses, ACCA students also have to accomplish 14 courses including Accountant in Business (AB), Management Accounting (MA), Financial Accounting (FA), Corporate and Business Law (CL) ,Performance Management (PM), Taxation (TX) , Financial Reporting (FR) , Audit and Assurance (AA) , Financial Management (FM) , Professional Accountant (PA) , Corporate Reporting (CR) , Business Analysis (BA) , Advanced Financial Management (AFM), Advanced Performance Management (APM) , Advanced Taxation (ATX) , Advanced Audit and Assurance (AAA) (students are free to choose any 2 among the last four).

      During ACCA classes, we use Bilingual Teaching method and students will be using the original English teaching materials. Each course will be taught by professional teachers. Students who get all the credits and meet the requirements of getting the Bachelor's degree can obtain the diploma and the bachelor’s degree certificate of Business Administration. Students who also want to get the qualification of ACCA have to pass the exams held by Association of Chartered Certified Accountants. After studying the main courses, students can take part in the exams to get the Accounting qualification certificate, the Junior accountant certificate, the Chinese Institute of Certified Public Accountants certificate and the relevant qualification certificate.

     The ACCA course began in 1904,with the headquarter in London, Britain. Nowadays, there are over 360000 students and members in over 170 countries and regions studying ACCA, including 12000 Chinese ones. ACCA cooperates with the following schools including Zhejiang University of Finance and Economics, Nanjing Audit University, Xi'an Jiao Tong University, Sichuan University, Jiangxi University of Finance and Economics, Tianjin University of Finance Economics, Nanchang University, Xi'an International Studies University, Shanghai University of Finance and Economics and Jinan University.

ACCA is a cooperative education project involving both China and Britain. Britain is in charge of the textbooks and part of the teaching faculty and organizing registering, exams, and authentication. So the ACCA program will charge an extra fee of 12000.The schooling length is 4 years and will receive the bachelor’s degree certificate of Business Administration. This project has the right to grant a master's degree.

Auditing

Our Goal: This program is intended to foster talents with high intelligence and good ethics, suitable for the need of economic development and socialism modern construction. With a solid foundation of economic management theories, broad business knowledge, outstanding professionalism and creativity, our graduates should be capable of handling tasks in accounting and auditing areas. After graduation, they can find jobs in governments, corporations, accounting firms and research labs.

Program Specialties: Through the academic study and real work application, our graduates are able to master the basic theories of auditing and modern corporation management knowledge and develop the abilities to analyze and solve problems and be creative in real working environment by applying auditing theories. After finishing this program systematically, students can participate in professional examinations such as ACCA, CPA, CIA, etc.

Core curriculum: Management, Microeconomics, Macroeconomics, Statistics, Economic Law, Management Information System, Accounting Fundamentals, Financial Accounting, Cost Accounting, Financial Management, Auditing Principles, Financial Auditing, Government Auditing, Internal Auditing, Independent Auditing, Western Auditing, Computer Auditing, Auditing Cases, etc.

Students are supposed to study for four years and be eligible to the Bachelor of Management

This program is entitled to authorize master degree. 

Teaching Faculty

At present, the School of Accountancy has a total staff of 65 teachers. Among them are 60 full-time teachers , 9 professors, 30 vice-professors , 20 lecturers, 1 teaching assistant, 1 Doctoral supervisor and 22 Master tutors. 

Summary of Profession Construction of Accounting School

Under the guidance, regards and supports of the university and related departments, our accounting school enrolls positively in enhancing overall teaching and researching quality. Impressive changes and advancements have taken place in recent years, with the principle of creativity and adaptability and the goal of improving both scientific and profession activities. Our school takes active part in the declaration of research projects, makes progress in teaching and scientific fields, issues technical papers and compiles many extraordinary teaching materials and works, obtaining numerous prizes in accounting field and hoping that the accounting school can enjoy sound reputation and goodwill on this basis.

Our school has long been engaged in the declaration of research projects. Nearly 20 projects and items on national or provincial research level have been finished or under research, which includes the major research projects of the Ministry of Finance of 2004, the National Soft Science Item, the National Social Science Fund Projects, Heilongjiang Province Department of Education and Science Item, Post-Doctor Fund Project, Higher Education Committee Project, Social Science Fund Project, Social Science Research Project of Department of Education, Industry and Information Committee Soft Science Research Projects, etc.

Through careful study, professional experiences and understanding of current situation, teaching faculty have won hundreds of prizes, among which are excellent works on national and provincial levels. ‘Realistic Choices of the Revitalization of the Northeast Industrial Base’, written by Professor Tang Xianjie, won the first prize of Heilongjiang Province Technology Academic Achievement Award. Teaching material ‘Fundamental Accounting’, compiled by Professor Zhang Jinsong won the first prize of the 14th HeiLongjiang Province Social Science Research Achievement Award. Professor Li Zhaohua’s ‘the Analysis of the Game of Periodic Rotation System of Accounting Firms in China’ won the third prize of Scientific Achievements in HeiLongjiang Province 13th Social Science Research Achievement Award. ‘Analysis of Educational Finance Risk Management between Colleges and Commercial Banks in HeiLongjiang Province, written by Professor Li Wen, won the second prize of HeiLongjiang Province SchoolSocial Scientific Research Achievement Award, etc.

More than 300 papers are published during the 11th Developing Plan by our teaching faculty, of which over 60 papers are posted on A1 level periodicals. These papers cover every aspect of the latest academic questions in accounting field and have made impressive progress in quantity and quality. These researches and analysis improve the scientific quality, enhance overall ability of the school and boost the development of teaching and researching.

Meanwhile, our school attaches great importance on the publishment of teaching materials. Taking the HeiLongjiang Province University Teacher’s Association as platform, organizing professors from tens of universities, our accounting school has compiled and published 20 books of Accounting and Financial Management Series, 5 of which are involved in the 11th Developing Plan. 

Enrollment and employment

Schoolof Accounting has more than 4500,enrollment of every year about 1200,graduates around the country, someone works in government and institutions, someone works in enterprises, and the other part goes abroad and works in other countries.

Contact

Mr. Chang Jifeng  TEL:15045805527

Mr. Li Huan  TEL:15146003317