会计学专业本科培养计划Undergraduate Program for Specialty in Accounting一、培养目标Ⅰ．Educational Objectives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。

The Accounting program is designed to follow the training program of combination of academic education and the international (domestic) Certified Public Accountant certificate education, including ACCA and CPA.The Accounting (ACCA) program is an innovative specialty achieved with international convergence, which is the integration of modern accounting knowledge system and vocational education. This program, using textbooks of English edition in English (bilingual) teaching, is designed to enable students to be professional with ACCA (the Association of Chartered Certified Accountants) qualification and to own extensive knowledge and intensive expertise. Graduates can meet modern business needs and be engaged in senior management affairs in the large multinational corporations, accounting firms or securities.Under the Certified Public Accountant constitution, a domestic professional market, the objectives of the accounting （CPA）are：（a）to enable our students to be professional with CPA qualification（b）to prepare students to be specialist with a sound grounding in the modern accounting management methods and techniques, knowledge of accounting principles and financial standards·323·（c）to enable students，as comprehensive senior accounting personnel and CPA profession's best reserve, to be innovative talents with good moral character and integrity professional ethics, well-grounded and a breadth of professional knowledge.二、基本规格要求Ⅱ．Skills Profile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。

As a student of this program, you will gain：1.Knowledge of management science, economics, accountancy and auditing；2.Skills of qualitative and quantitative analysis in accountancy；3.The ability and confidence to use mother language, essential skills for effective communication,ability to gather information, and to identify and solve problems；4.Understanding the accounting guideline、auditing guideline and relating regulations and laws;5.This program highlights the ability of problem analysis and resolve.三、培养特色Ⅲ．Education Characteristics1、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；·324·3、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．This program carries out the general education model of wide scope;2．This program pays much attention to the education of basic professional theory;3．This program attaches much importance to the training of basic skills and practice ability;4．Combine oneness with diversity，indicate the education of individuality;5．This program highlights the ability of problem analysis and resolve.四、主干学科Ⅳ．Major Disciplines管理学Management五、学制与学位Ⅴ．Length of Schooling and Degree修业年限：四年Duration：4 years授予学位：管理学学士Degrees Conferred：Bachelor of Management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：182Minimum Credits of Curricular (Comprising course system and intensified internship practical training)：182完成学业最低课外学分要求：5·325·Minimum Extracurricular Credits：51. 课程体系学时与学分2. 集中性实践教学环节周数与学分·326·3. 课外学分Extracurricular Credits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6－8·327·名，等同于校级竞赛三等奖。

Note: In HUST Sports Meeting, the first and the secondprize, the third to the fifth prize and the sixth prize to the eighth p rize are ·328·deemed respectively the first prize, the second prize and the third prize of university level.七、主要课程Ⅶ．Major Courses in Specialty管理经济学Managerial Economics、宏观经济学Macro-economics、财务会计学Financial Accounting、财务管理Financial Management、市场营销学Marketing、运作管理Operations Management、组织行为与管理Organizational Behavior and Management、经济法Law of Economy、运筹学Operations Research、计量经济学Econometrics、中国税制Tax System of China、金融经济学Foundations for Financial Economics、博弈论Game Theory、随机过程Stochastic Process、投资学Investment、期权、期货和其他衍生工具Options, Futures and Other Derivatives八、主要实践教学环节（含专业试验）Ⅷ．Main Internship and Practical Training (Including experiments)军事训练Military Training、公益劳动Labouring for Public Benefit、金工实习Industrial Practice、专业实习Professional Social Practice、生产实习Engineering Internship、课程设计Course Project、毕业设计Undergraduate Thesis九、教学进程计划表Ⅸ．Table of Teaching Schedule院（系）：管理学院专业：会计学School (Department)：School of Management Specialty：Accounting·329·续表·330·续表·331·续表·332·续表·333··334·。