2023审计(非全日制专硕3年制)专业培养方案

发布者:孙燕媚发布时间:2023-09-20浏览次数:10

一、培养目标

本专业对接国家和粤港澳大湾区经济社会发展,坚持“湾区意识、数智赋能、多元协同、知行合一”的人才培养理念,培养具有优良的思想道德、科学精神、人文素养、专业知识、宏观视野和战略思维的复合型、应用型、信息化和创新型高级审计专业人才。具体要求如下:(一)复合型。培养审计专业能力突出、综合素质全面、适应经济社会复杂性需要、“一专多能”的高级审计专业人才。(二)应用型。培养具备扎实专业实践技能、善于理论联系实际、能在实务部门从事高水平审计工作的专业人才。(三)信息化。培养适应信息化和大数据环境要求、具备良好数据处理能力和信息系统数据审查能力的IT审计专业人才。(四)创新性。培养具有宏观视野和战略思维、善于独立思考、能够创造性地利用相关资源进行审计工作的高级专业人才。

二、研究方向

(一)国家审计与公共治理

(二)内部审计与管理咨询

(三)注册会计师审计与信息披露

(四)信息系统审计

三、学习年限

学制3年,最长学习年限为5年(含休学),学位论文工作时间不少于8个月。对提前完成规定学业、成绩特别优秀的研究生,按相关规定可申请提前半年毕业。

四、培养方式

根据审计硕士(MAud)的培养目标和专业特点,结合全日制学生学习情况,重视和加强思想政治素质和职业道德的培养。在培养方案和培养方式制定中,强调专业教育与协同创新培养相结合、专业教育与职业资格认证相结合、面上招生与订单式培养相结合、课堂讲授与其他教学方式相结合、本土化与国际化相结合的基础上,突出以下几方面的要求:

(一)实行弹性学制。一般要求学生在2-4年时间内完成课程学习、论文撰写及答辩任务。

(二)突出校企(行业)协同育人。注重产学结合,构建与企业长期合作的有效机制,积极引导企业参与培养全过程。

(三)采取多样化的教学方式。在教学过程中采用案例教学、课堂讨论、专题研究等方式,注重培养学生分析和解决问题的能力。开辟第二课堂,采取专家讲座、专题研讨等形式,聘请实务部门和政策制定部门有经验的专家承担部分课程。

(四)实行双导师制。核心专业课程的授课,在校内导师讲授的基础上,部分专题聘请校外导师做案例讲解;专业实践实习和论文撰写工作,由校内导师和校外导师协同完成。

五、课程设置


类别

性质

课程代码

课程名称(中/英文)

开课单位

学分

学时

学期

考核方式

学位课


公共必修课

G2205001

新时代中国特色社会主义理论与实践
The Theory and Practice of Socialism with Chinese Characteristics in New Era

马克思主义学院

2

32

3

考查

G2205002

马克思主义与社会科学方法论
Marxism and Social Science Methodology

马克思主义学院

1

16

2

考查

专业核心课

Z3202008

内部控制理论与实务
Internal Control Theory and Practice

会计学院

2

32

2

考查

Z3202035

学位论文专题(必选)
Thesis Special Lecture

会计学院

1

16

3

考查

Z3203001

专业英语
Computer English

会计学院

3

48

2

考试

Z3203008

公司治理理论与实务
Corporate Governance Theory and Practice

会计学院

2

32

1

考查

Z3203009

审计法律研究与案例
Audit Legal Research and Cases

会计学院

2

32

3

考查

Z3203010

公共管理理论与实务
public management theory

会计学院

2

32

3

考查

Z3203004

财务会计理论与实务
Advanced Financial Accounting Theory and Practice

会计学院

3

48

1

考查

Z3203007

审计理论与实务
Theory and Practice on Advanced Auditing

会计学院

3

48

2

考查

实践课

Z2037009

实践调研(审计硕士)
Practical research

会计学院

6

96

5

考查

非学位课


专业选修课

Z2032001

数智化审计
Digital Intelligence Audit

会计学院

2

32

2

考查

Z2032005

大数据财务分析与决策
Big data financial analysis and decision-making

会计学院

2

32

1

考查

Z2032006

业财融合与财务共享
Integration of Industry and Finance and Financial Sharing

会计学院

2

32

2

考查

Z2032007

RPA 财务机器人应用
RPA Financial Robot Application

会计学院

2

32

2

考查

Z3202003

企业税收筹划
Enterprise tax planning

会计学院

2

32

2

考查

Z3202021

公共预算与政府会计
Public budgeting and Governmental accounting

会计学院

2

32

1

考查

Z3202024

内部审计实务案例
Practical Cases of Internal Audit

会计学院

2

32

1

考查

Z3202025

注册会计师审计实务案例
Certified Public Accountant Audit Practice Cases

会计学院

2

32

3

考查

Z3202027

财政金融理论与政策
Fiscal and Financial Theory and Policy

会计学院

2

32

2

考查

Z3202029

公共政策分析与评价
Public Policy Analysis and Evaluation

会计学院

2

32

4

考查

Z3202032

国家审计实务案例
National Audit Practice Cases

会计学院

2

32

2

考查

Z3202033

审计职业道德
Audit Professional Ethics

会计学院

2

32

4

考查

Z3202034

管理学专题讲座
Special Lectures on Management

会计学院

1

16

4

考查

Z3202036

Python程序设计(必选)
Python Programming

会计学院

2

32

1

考查

Z3202016

战略管理与管理咨询
Strategic Management and Management Consulting

会计学院

2

32

4

考查

总计

56学分

六、专业实践要求

专业实践环节是必修环节,包括讲座论坛、企业调研、企业实习、仿真实习(ERP)等四个部分,共6个学分。

(一)讲座论坛:以讲座、辩论、专题报告等形式,邀请国内外知名专家、学者、政府官员及专业人士开展专题讲座,积极参与会计学院举办的学术论坛。要求审计专业硕士研究生必须参加12次以上符合要求的论坛或讲座,合格者获得相应学分。

(二)企业调研:学生在导师指导下,利用课余或寒暑假时间进行企业调研实习(必须以实地调研为主),鼓励企业调研与毕业论文或实习相结合。学生完成调研后应提交调研报告。第三学期提交调研报告,合格者获得相应学分。

(三)企业实习:第二学期或者第三学期开始,全日制学生应进入广东财经大学签约实习基地或其他实践场所,进行不少于6个月的实践训练,并撰写不少于3000字的实践报告,合格者获得相应学分。

(四)企业行为模拟:广州校区学生须参加《企业行为模拟》。利用全国第一批经管类实验教学示范中心---广东财经大学经济与管理实验教学中心的企业行为模拟模块,对处于复杂市场环境下的企业经营进行大规模的模拟运作,开发和培养学生从事经济管理的战略思维、综合决策能力和综合执行能力。

七、其他环节

专业学位中期考核前应完成不少于8000字以上的案例设计分析作品,并纳入中期考核环节。

其他培养环节包括文献阅读、职业资格训练、案例开发等培养环节。

文献阅读:要求在导师的指导下完成经典文献的阅读,并撰写相应的读书笔记,并由指导教师负责其考核。

职业资格考试:要求学生在读期间能参与一到两项职业资格考试,考试项目包括注册会计师资格考试等,并根据所取得的成绩对学生进行考核。

案例开发:在学期间必须参与案例研究与开发活动。案例开发可与校内外各项案例比赛及课题申报相结合,鼓励学生开展合作研究。方向包括但不限于参加学生案例大赛、独立或协助指导老师通过实地调研形成教学案例、参与企业管理咨询活动并形成管理咨询报告、发表案例研究方面的学术成果。中期考核前应完成不少于8000字以上的案例设计分析作品,鼓励案例设计分析作品与毕业论文相结合,并纳入中期考核环节。

素质拓展:在学期间至少参加一次素质拓展活动。通过素质拓展活动,培养学生的团结协作能力、沟通协调能力和顽强拼搏精神。

八、考核方式

课程考核方式分考试和考查两种,建议选用课程论文、笔试(开卷)、口试、答辩、操作演示、案例分析、大型作业等开放性考核方式,全面考核研究生的综合能力和素养,具体方式由任课教师确定。经考核合格,学位类课程达到70分以上可获得学分,其他类课程达到60分以上可获得学分。

跨专业及同等学力考取的硕士生应补修2门本科主干课程并列入个人培养计划,具体是《财务会计》《审计》,补修方式是自学。补修课程采取闭卷考核方式,达到60分为合格,不记学分,应补修而未补修或者补修成绩不合格者不能进入学位论文撰写阶段。

九、学分要求

毕业要求总学分应修满 42学分,其中课程36学分,其他培养环节6学分。研究生修满学分,完成必修环节,中期考核合格,完成毕业论文并通过毕业答辩的,方可毕业。

十、学位论文及学位授予

学位论文与学位授予工作按学校《学位授予规定》等有关规定执行。

十一、必读书目、文献、期刊(不少于20种,由各培养单位自定)

(一)专业书目

必读书目:

1.文森特•M•奥赖利 、巴里•N•威诺格拉德 、詹姆斯•S•格尔森 、亨利•R•耶尼克. 《蒙哥马利审计学》(第12版),中信出版社,2007

2.拉里•F•康里奇著, 耿建新等译者.《审计学:一项风险分析方法》(5),中国人民大学出版社,2004

3.伊恩.格雷(Iain Gray)、斯图尔特.曼森(Stuart Manson). 《审计流程—原理、实践与案例》,中信出版社, 2003

4.威廉-R-斯科特等著,陈汉文等译. 《财务会计理论》,机械工业出版社

5.陈汉文等主编. 《审计理论》,厦门大学出版社,2010

选读书目:

1.罗伯特•K•莫茨、候赛因•A•夏拉夫. 文硕等译.《审计理论结构》,中国商业出版社,1990

2.Mark S.BeasleyFrank A.Buckless.《审计案例:一种互动学习方法》(第5版),北京大学出版社,2013

3.R-S-卡普兰,A-A-阿特金森著,《高级管理会计》,东北财经大学出版

4.文硕.《世界审计史》,企业管理出版社出版,1998.

5.亨德里克森. 《会计理论》,立信出版社,2013

6.陈汉文,韩洪灵.实证审计理论[M].北京:中国人民大学出版社,2012.

()扩展书目

管理、经济、金融和公司治理类:

优先推荐书目:

1.陈志武. 《金融的逻辑》,西北大学出版社

2.本杰明-格雷厄姆.《聪明的投资者》

3.吴晓波.《激荡三十年》

4.罗伯特-希勒. 《非理性繁荣》,中国人民大学出版社

5.罗伯特-孟克斯等著. 《监督监督人:21世纪的公司治理(企业理论经典译丛)》,中国人民大学出版社

6.盛洪主编,现代制度经济学(上下卷),北京大学出版社,2003

7.张维迎, 企业的企业家:契约理论。 上海:三联书店上海分店:上海人民出版社,1995年 。

8.哈特(费方域翻译)。企业、合同与财务结构,上海:上海三联书店,上海人民出版社,1998

9.陈郁,陈昕,所有权、控制权与激励:代理经济学文选 , 上海三联书店,上海人民出版社; 1,2006.

10.罗纳德·H.科斯 (作者), 陈昕, 盛洪 (译者), 陈郁 (译者),企业、市场与法律,格致出版社,上海人民出版社; 1版,2014.

次优推荐书目:

1.弗雷德里克-S-米什金.《货币金融学》

2.乔纳森-查卡姆. 《公司长青:英美法日公司治理的比较》,中国人民大学出版社

3.张维迎. 《产权、激励与公司治理》,上海人民出版社

4.劳伦斯-E-米切尔著. 《金融如何压倒实业》,东方出版社

5.亚当-斯密.《国富论》

6.德鲁克. 《管理:任务、职责和实践》(1974

7.沙因. 《组织文化与领导》(1985

8.明茨伯格.《战略计划的兴衰》(1994

9.科特. 《变革的力量》(1990

其他类:

1.费孝通.《江村经济——中国农民的生活》,商务印书馆

2.马克思-韦伯. 《新教伦理与资本主义精神》

3.卢梭. 《社会契约论》

4.波普. 《科学发现的逻辑》

5.亚当-斯密.《道德情操论》,中央编译出版社

(三)文献阅读列表

推荐期刊文献:

1.Chen Shimin(中欧), Sun S. Y. J., Wu D.,2010. Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis[J]. The Accounting Review, 85(1): 127-158.

2.Hao Shengquan(上交), Jin Qinglu(上财), ZhangG., 2011. Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value[J]. The Accounting Review, 86(2): 605-635.

3.Goh B. W., Li Dan(清华), 2011. Internal Controls and Conditional Conservatism[J]. The Accounting Review, 86(3): 975-1005.

4.Feng C., Ole-Kristian H., Li Qingyuan(武大), et al., 2011. Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets[J]. The Accounting Review, 86(4): 1255-1288.

5.Hao Shengquan(上交), Jin Qinglu(上财),Zhang G., 2011. Relative Firm Profitability and Stock Return Sensitivity to Industry-Level News[J]. The Accounting Review, 86(4): 1321-1347.

6.Du F., Tang Guliang(对外经贸), Young S. M., 2012. Influence Activities and Favoritism in Subjective Performance Evaluation: Evidence from Chinese State-Owned Enterprises[J]. The Accounting Review, 87(5): 1555-1588.

7.Gu Z., Li Zengquan(上财), YongG. Y., 2013. Monitors or Predators: The Influence of Institutional Investors on Sell-Side Analysts[J]. The Accounting Review, 88(1): 137-169.

8.Cheng Q., Luo Ting(清华), Yue Heng(北大), 2013. Managerial Incentives and Management Forecast Precision[J]. The Accounting Review, 88(5): 1575-1602.

9.Christensen P. O., Qin Zhenjiang(西财), 2014. Information and Heterogeneous Beliefs: Cost of Capital, Trading Volume, and Investor Welfare[J]. The Accounting Review, 89(1): 209-242.

10.LennoxC., Wu Xi(央财), Zhang T., 2014. Does Mandatory Rotation of Audit Partners Improve Audit Quality?[J].The Accounting Review, 89(5): 1775-1803.

11.Hun-Tong T, Ying Wang E, Zhou Bo(上财). 2015. How Does Readability Influence Investors' Judgments? Consistency of Benchmark Performance Matters[J]. The Accounting Review, 90(1): 371-393.

12.Ke B, Lennox C, Xin Qingquan(重大). 2015. The effect of China's weak institutional environment on the quality of Big Four audits[J]. The Accounting Review, 90(4): 1591-1619.

13.Lee C M C, Li K K,Zhang Ran(北大). 2015. Shell Games: The Long Term Performance of Chinese Reverse Merger Firms[J]. The Accounting Review, 90(4): 1547-1589.

14.Chen C, Chen P F,Jin Qinglu(上财). 2015. Economic freedom, investment flexibility, and equity value: A cross-country study[J]. The Accounting Review,90(5): 1839-1870..

15.Bushman R M, Dai Z, Zhang Weining(长江). 2016. Management Team Incentive Dispersion and Firm Performance[J]. The Accounting Review,91(1): 21-45.

16.Gong Qihui(浙大), Li O Z, Lin Y, Wu Liansheng(北大). 2016. On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms[J]. The Accounting Review, 19(2): 463-488.

17.Kun-Chih C, Qiang C, Ying C L, Yu-ChenL, Xiao Xing(清华). 2016. Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the Weak CountryEffect? [J]. The Accounting Review,91(5): 1363-1390.

18.Li Liuchuang(西安交大), Qi Baolei(西安交大), TianGaoliang(西安交大), Zhang G. 2017. The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors[J]. The Accounting Review, 92(1), 137-163.

19.He Xianjie(上财), Pittman J A, Rui O M(中欧), Wu D. 2017. Do Social Ties between External Auditorsand Audit Committee Members Affect Audit Quality? The Accounting Review, 92(5): 61-87.

20.Du F, Erkens D H, Young S M, Tang Guliang(对外经贸). 2018. How Adopting New Performance Measures Affects Subjective Performance Evaluations: Evidence from EVA Adoption by Chinese State-Owned Enterprises. The Accounting Review, 93(1): 161-185.

21.Chen Donghua(南大), Kim J, Li O Z, Liang Shangkun(央财). 2018. China's Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk.The Accounting Review, 93(3):105-131.

22.He Xianjie(上财), Kothari S P, Xiao Tusheng(央财), Zuo L. 2018. Long-Term Impact of Economic Conditions on Auditors' Judgment. The Accounting Review: Forthcoming.

23.Gu Z, Li Zengquan(上财), Yang Y G, Li Guangqing(中银证券). 2018. Friends in Need are Friends Indeed: An Analysis of Social Ties Between Financial Analysts and Mutual Fund Managers. The Accounting Review.

24.Shufang Lai, Li Zengquan(上财), Yang Y G. 2020. East, West, Home’s Best: Do Local CEOs Behave Less Myopically?. The Accounting Review, Vol. 95, No. 2, March 2020: 227-255.

25.Li Zengquan(上财), T.J. Wong,Gwen Yu. 2020. Information Dissemination Through Embedded Financial Analysts: Evidence from China. The Accounting Review, Vol. 95, No. 2, March 2020: 257-281.

26.Chen Hanwen(厦大), Chen J. Z., Lobo G. J., Wang Yanyan(厦大), 2010. Association Between Borrower and Lender State Ownership and Accounting Conservatism[J]. Journal of Accounting Research, 48(5): 973-1014.

27.Shroff N., Sun A. X., White H. D., Zhang Weining(长江), 2013. Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform[J]. Journal of Accounting Research, 51(5):1299-1345.

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29.Lee E., Strong N., Zhu Zhenmei (Judy)(复旦), 2014. Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing?[J]. Journal of Accounting Research, 52(3): 733-774.

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