会计学(国际学生 英文授课)博士研究生培养方案

发布者:系统管理员发布时间:2022-08-30浏览次数:10

 会计学(国际学生 英文授课)博士研究生培养方案

Academic Plan of PhD Degree in Accounting Major for International Student

 

 

学院

School

会计学院

School of Accounting

培养类别

Student   Type

 留学生(博,英文)

International   Student(Doctoral, English)

一级学科名称

Discipline   Name

工商管理

Business   Administration

一级学科代码

Discipline   Code

1202

适用年级

Effective Year

 2022级开始适用

Applicable   From 2022

修订时间

Revision   Date

 2022  5

May,   2022

覆盖专业

Majors

会计学(120201)

Accounting (120201)

基本学制

Program   Length

博士国际学生4年。4 years for PhD degree international   student.

学分

Credit

总学分≥ 29学分,其中学位课学分≥ 29 学分,非学位课自行选修。

Total credits should be no less   than 29 credits. Credits for degree courses should be no less than 29   credits. Non-degree courses are optional.

培养目标

Program Objectives and Principles

 

1、对中国的认识和理解Knowledge and understanding of China

国际学生应当熟悉中国历史、地理、社会、经济等中国国情和文化基本知识,了解中国政治制度和外交政策,理解中国社会主流价值观和公共道德观念,形成良好的法治观念和道德意识。

International students should be familiar   with the basic knowledge of China's national conditions and culture such as   Chinese history, geography, society, and economy, understand China's   political system and foreign policy, understand the mainstream values of   Chinese society and public morality, and form a good concept of the rule of   law and moral awareness.

 

2、跨文化和全球胜任力Cross-cultural and global competencies

国际学生应当具备包容、认知和适应文化多样性的意识、知识、态度和技能,能够在不同民族、社会和国家之间的相互尊重、理解和团结中发挥作用。

International students should have the   awareness, knowledge, attitudes and skills to embrace, recognize and adapt to   cultural diversity, and be able to function in mutual respect, understanding   and solidarity among different peoples, societies and nations.

国际学生应当在本学科领域中具有宽阔的国际视野,能够在世界范围内创新运用和发展本学科的理论、技能和方法,在国际事务中具有竞争优势。

International students should have a broad   international perspective, be able to innovatively apply and develop the theories,   skills and methods of this discipline around the world, and have a   competitive advantage in international affairs.

 

3、汉语水平(Chinese language proficienc

应当能够顺利使用英语完成本学科、专业的学习和研究任务,并具备使用英语从事本专业相关工作的能力;毕业时中文能力应当至少达到《国际汉语能力标准》三级水平。

International students should be able to   successfully use English to complete the study and research tasks of the   discipline and major, and have the ability to use English to engage in the   relevant work of the major; their Chinese proficiency should at least reach   Level 3 of HSK when they graduate.

 

4、掌握会计学经典的理论和研究方法;紧跟会计研究与实践的趋势与前沿;

To master the classic theories and research   methods of accounting;

 

5、能够与会计领域的其他研究人员交流研究成果;

To be able to communicate research findings   with other researchers in the field;

6、身心健康。

To be physically and mentally healthy.

科研能力及创新培养等要求

Academic Requirements

科研成果要求:撰写学术规范、符合专业培养目标的学位论文,鼓励在高水平期刊发表专业论文。

创新培养要求:具有较强的创新思维能力,能够提出科学研究问题,针对问题结合自身的专业理论知识进行探讨,恰当地呈现研究成果。

Research outputs: When applying for the Ph.D. degree, Ph.D. candidates should provide a   doctoral dissertation that meets both the general academic standards and our   specific requirements. We encourage Ph.D. candidates to publish papers in   high-level academic journals For published papers and books, Zhongnan   University of Economics and Law should be the candidate’s first and primary   affiliation.

Innovation ability: When applying for the Ph.D. degree, Ph.D. candidates should have   developed the necessary ability as a professional researcher, such as   critical thinking, identifying research questions, designing and conducting   research, reaching and showing a reliable conclusion. 

培养方式

Educational

methods

博士留学生培养方式采用导师负责制。导师负责制应遵循以下原则:

1.每名学生由一名主导师负责,主导师与其他老师协调对学生共同指导;

2.理论联系实际,系统学习与专业研究相结合;

3.强调自主学习,重视探索性学习与以研促学;

4.促进学生发挥特长,帮助学生发展创新能力。

We adopt the supervisor responsibility system for our international   Ph.D. program. Under the system, supervisors take the ultimate responsibility   for the performance of his/her Ph.D. students. In specific:1Each student is assigned  a main supervisor. The main supervisor   could collaborate with other professors to provide sufficient supervision;

2The training   process entails linking theory with practice and combining knowledge learning   with academic exploration;

3We emphasize the   importance of self-learning, exploratory learning and combining the learning   of extant knowledge with academic research;

4We encourage and   facilitate students to turn their talent into innovative competitiveness.

覆盖专业简介及研究方向

Introduction to Majors and Research Directions

覆盖专业简介

Program Introduction

研究方向名称

Research Direction

会计学(120201)

Accounting (120201)

本校是国家“211工程“985工程优势学科创新平台世界一流学科建设高校。会计学专业拥有国家级重点学科、国家级特色专业、国家级教学团队和国家级精品课程等。本学科自1986年起招收和培养博士研究生,主要研究会计发展史、财务会计基本理论、会计准则与制度、成本管理会计、政府会计、环境会计等。

 

Zhongnan University of Economics and Law (ZUEL)is   sponsored by the “211 Project”, the “985 Project Innovation Platform” and the   “Double-First Class” initiative of the Ministry of Education of China. ZUEL   School of Accounting possesses disciplines, majors, teaching teams and course   designs that are competitive at the national level. The school has been   offering a prestigious Ph.D. program in accounting since 1986. Our teaching and research include   accounting history, financial accounting theory, accounting standards, cost   management accounting, accounting for governmental and nonprofit   organizations, and environmental accounting.

01Financial Accounting

02 Managerial

Accounting

03 Auditing

04 Corporate Finance

05 Corporate   Governance

06 Corporate Social

Responsibility

07 Capital Markets and   Financial Intermediation

课程设置Curriculum

课程类别

Categories

课程编号

Course codes

课程名称

Course names

学分

Credits

总学时

Total Class Hours

周学时

Weekly Class Hours

开课

学期

Term

备注

Notes

公共必修课

Compulsory Public Courses

11191001

汉语I

Chinese Language I

4

68

4

1

 

11191002

汉语II

Chinese Language II

4

68

4

2

 

11191003

中国文化与概况

Introduction to China

2

32

4

1

 

学科基础课

Disciplinary Basic Courses

?

高级微观经济学

Advanced Microeconomics

3

51

4

1

 

?

高级计量经济学

Advanced Econometrics

3

51

4

1

 

 

 

 

 

 

 

 

专业课

(必修)

Compulsory Specialized Courses

?

研究方法与写作

Research Methods and Thesis Writing

3

48

4

2

 

?

财会审经典文献导读

Review of Classic Literature on Accounting,   Auditing and Finance

2

34

4

1

 

?

会计研究前沿

Frontiers of Accounting Research

2

34

4

2

 

?

审计研究前沿

Frontiers of Auditing Research

2

34

4

2

 

?

财务管理研究前沿

Frontiers of Financial Management Research

2

34

4

2

 

 

 

 

 

 

 

 

专业课

(选修)

Optional Specialized Courses

?

财会审学术前沿论坛

Serial Workshops on Accounting, Auditing and   Finance

2

34

2

3

 4  1

1 out of  4

?

公司治理研究

Corporate Governance Research

2

34

4

3

??

企业社会责任研究

Research on Corporate Social Responsibility

2

34

4

3

 

会计与审计准则研究

Research on   Accounting and Auditing Standards

2

34

4

3

学分总计

Total Credits

总学分不少于29

The total credits should be no less than 29.

其他要求

Other requirements

No

其他培养环节及要求

Training Procedures and Requirements

其他培养环节

Traning Procedures

内容或要求

Contents and/or   Requirements

学术道德、学术伦理和学术规范

 

Academic ethics and academic norms

博士留学生应恪守学术道德、学术伦理和学术规范。在校期间,应当选修学术道德规范课,学习基本学术规范并了解相关法律法规。在学习和研究工作中,应做到诚实客观,严谨认真,恪守职业道德,维护科学诚信。

International Ph.D. students should abide by academic ethics and   academic norms. Students should take courses on academic ethics, understand   the relevant standards, laws and regulations. In the process of study and   research, students should be honest, objective, rigorous, abiding by   professional ethics, and maintaining the integrity of scientific research.

综合素质与学术能力训练

Procedures for Developing Comprehensive and Academic Abilities

鼓励博士留学生参加学术会议、论文讲座以及学术夏令营, 参与其导师的研究项目。

We encourage   international Ph.D. students to participate in academic activities, such as   academic conferences, workshops, seminars, academic camps, and the research   projects of the assigned supervisor.

中期考核

Mid-term   Evaluation

中期考核一般在第二学年开展,具体按照《中南财经政法大学博士研究生中期考核办法(试行)》《会计学院博士研究生中期考核实施细则》等学校和学院相关文件要求执行。

Mid-term evaluations are usually carried out in the second academic year   according to the school requirements, such as Mid-term Evaluation   Measures for Doctoral Students of Zhongnan University of Economics and Law   (Trial) and Specific Rules for the Mid-term Evaluation of   Doctoral Students of the School of Accounting.

文献综述与开题报告

Literature Review and Research Proposal

博士留学生应在第五学期至第六学期提交开题报告。在提交开题报告之时,学生应该已经修完了培养大纲要求的学分。学生必须通过了开题答辩,才能提交正式论文。经会计学院批准,学生可额外延长一年时间进行开题答辩,学院的审批文件应该在研究生院备案。

International Ph.D. students should submit the dissertation proposal   between the fifth and the sixth semester. The proposal defense is scheduled   after a student completes all the coursework and passes corresponding   examinations and/or evaluations. All students must pass the proposal defense   before submitting the formal dissertation. With the approval of the School of   Accounting, students may be granted an additional year to conduct the   defense. The school’s approval should be filed with the graduate school. 

代表性学术成果

Representative Academic Work

在申请毕业论文答辩前,博士留学生须同时满足以下两项条件:(1)已经在中文或者英文学术期刊上发表1篇以上代表性学术论文;(2)已经完成2篇及以上工作论文。

When applying for dissertation defense, Ph.D. students are expected to   have published at least one scholarly paper in a Chinese or English academic   journal, and completed at least two working papers.

语言能力

Language ability

 

根据教育部《来华留学生高等教育质量规范(试行)》(教外(201850号文),以英文为授课语言的专业,毕业时中文能力应当达到《国际汉语能力标准》三级水平。

According to the   ministry of education's Quality Standards of higher education for   foreign students in China (trial) (no. 50 (2018)),  Ph D students who are taught   in English shall graduate with Chinese language proficiency up to HSK level   3.

未通过汉语水平考试HSK三级者不能通过毕业资格审核。

Those who have not   passed HSK level 3 cannot pass the graduation qualification examination.

 

学位论文

Ph.D. Dissertation

学位论文应符合以下要求:

1. 博士学位论文应体现坚实的学科基础、深厚的实践研究能力,对学科领域具有较强的学术贡献。博士学位论文主体部分字数不得少于80 000字。

2.博士学位论文须经过开题报告答辩、论文预答辩和论文答辩等环节。

3. 对于英文学习的学生,学位论文开题报告和学位论文应对用英文撰写。学位论文题目和摘要应翻译为中文。

4.学生应按照中南财经政法大学的官方要求对提交学位论文进行学术不端检查。

5.所有论文将进行双向盲评。提交盲评的论文将被标记为国际博士生学位论文

The dissertation of   international Ph.D. students should meet the following requirements:

1 Each student   should submit a dissertation proposal to the supervisor committee in the   fourth semester. There will be a defence session for the proposal.The defense   is scheduled after the student successfully completes all the coursework and   pass the comprehensive examination. Students may be granted an additional   year to take the defense with the approval of the School of Accounting. Such   application and approval should be filed with Graduate School at ZUEL. 

2After clearing   the proposal defense session, the student can apply for initiating subsequent   procedures such as preliminary and formal defenses of their dissertations.

3For students studying in English,   the dissertation proposal and the dissertation should be written in English.   The dissertation title and abstract should be translated into Chinese.

4Students should   submit the dissertation for academic misconduct checkups according to the   official requirements of Zhongnan University Economics and Law.

5All of the   dissertations will be subject to a two-way blind evaluation process. The   dissertation submitted for blind evaluation will be labeled as “Doctoral   dissertation by International Students.”

本学科主要文献、目录及刊物

Papers, Books and Journals for Reference

序号

SN

著作或期刊名称

Title

作者

Author(s)

出版社

Publisher

出版时间

Publication Time

考核方式

Assessment Method

备注(选读/必读)

Optional/Compulsory

1

The Modern Corporation and Private Property

Berle, A., Means, G.

Transaction Publishers

1932/01

考查

Evaluation

选读

Optional

2

The Firm, the Market, and the Law

Coase, R.H.

University of Chicago Press

1990/02

考查

Evaluation

选读

Optional

3

The Theory of Corporate Finance

Tirole, J.

Princeton University Press

2006/01

考查

Evaluation

选读

Optional

4

Introductory Econometrics: A Modern Approach

Introductory Econometrics: A Modern Approach

Woodbridge, J.M.

Cengage Learning

2019/01

考查

Evaluation

选读

Optional

5

Econometric Analysis of Cross Section and Panel Data

Woodbridge, J.M.

The MIT Press

2010/01

考查

Evaluation

选读

Optional

6

Quarterly Journal of Economics

 

Oxford University Press

 

考查

Evaluation

选读

Optional

7

American Economic Review

 

American Economic Association

 

考查

Evaluation

选读

Optional

8

Journal of Accounting and Economics

 

Elsevier

 

考查

Evaluation

选读

Optional

9

Journal of Accounting Research

 

Wiley-Blackwell

 

考查

Evaluation

选读

Optional

10

The Accounting Review

 

American Accounting Association

 

考查

Evaluation

选读

Optional

11

Journal of Finance

 

American Finance Association

 

考查

Evaluation

选读

Optional

12

Journal of Financial

Economics

 

Elsevier

 

考查

Evaluation

选读

Optional

13

Review of Financial Studies

 

Society for Financial Studies

 

考查

Evaluation

选读

Optional

14

Accounting, Organizations and Society

 

Elsevier

 

考查

Evaluation

选读

Optional

15

Contemporary Accounting

Research

 

Wiley-Blackwell

 

考查

Evaluation

选读

Optional

16

Review of Accounting Studies

 

Springer

 

考查

Evaluation

选读

Optional

17

Journal of Financial and

Quantitative Analysis

 

Michael G. Foster School of Business (University of Washington)

 

考查

Evaluation

选读

Optional

18

Management Science

 

Institute for Operations Research and the Management Sciences

 

考查

Evaluation

选读

Optional

19

Capital Asset Prices: A Theory of Market Equilibrium under Conditions of   Risk

Sharpe, W.F.

Journal of Finance

1964

考查

Evaluation

选读

Optional

20

An Empirical Evaluation of Accounting Income Numbers

Ball, R., Brown, P.

Journal of Accounting Research

1968

考查

Evaluation

选读

Optional

21

Financial Ratios, Discriminant Analysis and the Prediction of Corporate   Bankruptcy

Altman, E.I.

Journal of Finance

1968

考查

Evaluation

选读

Optional

22

Theory of the Firm: Managerial Behavior, Agency Costs and Ownership   Structure

Jensen, M.C.,

Meckling, W. H.

Journal of Financial Economics

1976/10

考查

Evaluation

选读

Optional

23

Determinants of Corporate Borrowing

Myers, S.

Journal of Financial Economics

1977

考查

Evaluation

选读

Optional

24

Financial Ratios and the Probabilistic Prediction of Bankruptcy

Ohlson, J.A.

Journal of Accounting Research

1980

考查

选读

25

Optimal Capital Structure under Corporate and Personal Taxation

DeAngelo, H., Masulis, R.W.

Journal of Financial Economics

1980

考查

Evaluation

选读

Optional

26

Corporate Financing and Investment Decisions When Firms Have Information   That Investors Do Not Have

Myers, S.C.,

Majluf, N.S.

Journal of Financial Economics

1984

考查

Evaluation

选读

Optional

27

The Economic Institutions of Capitalism: Firms, Markets, Relational   Contracting

Williamson, O.

Das Summa Summarum des Management

1985

考查

Evaluation

选读

Optional

28

Does the Stock Market Overreact?

DeBondt, W.

Journal of Finance

1985

考查

Evaluation

选读

Optional

29

Positive Accounting Theory

Watts, R.L., Zimmerman, J.L.

Prentice-Hall Inc

1986

考查

Evaluation

选读

Optional

30

Agency Costs of Free Cash Flow, Corporate Finance, and

Takeovers

Jensen, M.

American Economic Review

1986

考查

Evaluation

选读

Optional

31

Large shareholders and corporate control

Shleifer, A., Vishny, R.

Journal of Political

Economics

1986

考查

Evaluation

选读

Optional

32

The Theory of Industrial Organization

Tirole, J.

The MIT press

1988

考查

Evaluation

选读

Optional

33

The Determinants of Capital Structure Choice

Titman, S.,  Wessels, R.

Journal of Finance

1988

考查

Evaluation

选读

Optional

34

Managerial discretion and optimal financing policies

Stulz, R.

Journal of Financial Economics

1990

考查

Evaluation

选读

Optional

35

Earnings Management During Import Relief Investigations

Jones, J.J.

Journal of Accounting Research

1991

考查

Evaluation

选读

Optional

36

The Long‐Run Performance of Initial Public Offerings

Ritter, J.

Journal of Finance

1991

考查

Evaluation

选读

Optional

37

The Cross-section of Expected Stock Returns

Fama, E.F., French, K.R.

Journal of Finance

1992

考查

Evaluation

选读

Optional

38

Returns to Buying Winners and Selling Losers: Implications for Stock   Market Efficiency

Jegadeesh, N., Titman, S.

Journal of Finance

1993

考查

Evaluation

选读

Optional

39

Asset Sales, Firm Performance, and the Agency Costs of

Managerial Discretion

Lang, L., Poulsen, A., Stulz, R.

Journal of Financial Economics

1995

考查

Evaluation

选读

Optional

40

What Do We Know about Capital Structure? Some Evidence from   International Data

Rajan, R.G., Zingales, L.

Journal of Finance

1995

考查

Evaluation

选读

Optional

41

Detecting Earnings Management

Dechow. P.M., Sloan, R.G., Sweeney, A.P.

The Accounting Review

1995

考查

Evaluation

选读

Optional

42

Diversification's Effect on Firm Value

Berger, P., Ofek, E.

Journal of Financial Economics

1995

考查

Evaluation

选读

Optional

43

The New Issues Puzzle

Loughran, T., Ritter, J.R.

Journal of Finance

1995

考查

Evaluation

选读

Optional

44

Do Stock Prices Fully Reflect Information in Accruals and Cash Flows   about Future Earnings?

Sloan, R.G.

The Accounting Review

1996

考查

Evaluation

选读

Optional

45

Legal Determinants of External Finance

La Porta, R., Lopez-De-Silanes,F., Shleifer,A., Vishny, R.W.

Journal of Finance

1997

考查

Evaluation

选读

Optional

46

Investor Psychology and Security Market Under- and Overreactions

Daniel,K., Hirshleifer,D.,Subrahmanyam, A.

Journal of Finance

1998

考查

Evaluation

选读

Optional

47

Law and Finance

La Porta, R., Lopez-de-Silanes,F., Shleifer,A., Vishny,R.W.

Journal of Political Economy

1998

考查

Evaluation

选读

Optional

48

The Determinants and Implications of Corporate

Cash Holdings

Opler, T., Pinkowitz, L., Stulz, R., Williamson, R.

Journal of Financial Economics

1999

考查

Evaluation

选读

Optional

49

The Theory and Practice of Corporate Finance: Evidence from the Field

Graham, JR

Journal of Financial Economics

2001

考查

Evaluation

选读

Optional

50

Corporate Ownership Around the World

La Porta, R., Lopez-De-Silanes,F., Shleifer,A.

Journal of Finance

2002

考查

Evaluation

选读

Optional

51

Investor Protection and Corporate Valuation

La Porta,R.,Lopez-de-Silanes,F., Shleifer, A., Vishny,R.

Journal of Finance

2002

考查

Evaluation

选读

Optional

52

Disentangling the Incentive and Entrenchment Effects of Large   Shareholdings

Claessens, S. Djankov, S., Fan, J.P.H., Lang, L.H.P.

Journal of Finance

2002

考查

Evaluation

选读

Optional

53

The Economic Implications of Corporate Financial Reporting

Graham, JR, Harvey, CR, Rajgopal, S.

Journal of Accounting and Economics

2005

考查

Evaluation

选读

Optional

54

Law, Finance, and Economic Growth in China

Allen, F., Qian, J., Qian M.

Journal of Financial Economics

2005

考查

Evaluation

选读

Optional

55

Performance Matched Discretionary Accrual measures

Kothari, S.P., Leone, A.J., Wasley, C.E.

Journal of Accounting and Economics

2005

考查

Evaluation

选读

Optional

56

Investor Sentiment and the Cross‐Section of Stock Returns

Baker, M., Wurgler, J.

Journal of Finance

2006

考查

Evaluation

选读

Optional

57

Earnings Management through Real Activities Manipulation

Roychowdhury, S.

Journal of Accounting and Economics

2006

考查

Evaluation

选读

Optional

58

A Review of Tax Research

Hanlon, M., Heitzman, s.

Journal of Accounting and Economics

2010

考查

Evaluation

选读

Optional

59

When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and   10-Ks

Loughran, T., McDonald, B.

Journal of Finance

2011

考查

Evaluation

选读

Optional

60

A Survey of Corporate Governance

Shleifer, A., Vishny, R.W.

Journal of Finance

2012

考查

Evaluation

选读

Optional

61

Principles of Corporate Finance

Brealey r., Myers, S., Allen, F., Mohanty, P.

Tata McGraw-Hill Education

2012

考查

Evaluation

选读

Optional

62

A Five-factor Asset Pricing Model

Fama, E.F., French, K.R.

Journal of Financial Economics

2015

考查

Evaluation

选读

Optional

63

《会计史研究:历史·现时·未来》(第123卷)

郭道扬

中国财政经济出版社

1999年、2004年、2008

考查

Evaluation

选读

Optional

64

中国社会科学(Social Sciences in China)

 

中国社会科学院

 

考查

Evaluation

选读

Optional

65

经济研究(Economic Research Journal)

 

中国社会科学院经济研究所主办

 

考查

Evaluation

选读

Optional

66

管理世界(Management World)

 

国务院发展研究中心

 

考查

Evaluation

选读

Optional

文献阅读考核方式:1.考核:将此文献作为课程考核或中期考核的考试范围;

                2.考查:结合开题报告或学科综合考试进行;

                3.报告:撰写读书报告。

Examination methods of literature reading:

1.Assessment: Take the documents as the scope   of course assessment or mid-term assessment.

2.Examination: combined with the proposals   or comprehensive subject examination;

3.Report: Write a reading report.

审核意见

导师组意见

 

                         

 

    

导师组组长:                        

 

                 

学院(中心)意见

 

 

 

 

负责人(盖章):                          

               

              

















 


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