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香港中文大学概览(Introduction to The Chinese University of Hong Kong)

        香港中文大学(中大)成立于一九六三年,是一所高瞻远瞩的研究型综合大学,设有文学院、工商管理学院、教育学院、工程学院、法律学院、医学院、理学院和社会科学院,以「结合传统与现代,融会中国与西方」为创校使命。中大现有四所书院,包括崇基学院、新亚书院、联合书院和逸夫书院,与大学相辅相成,提供以学生为本的全人教育和关顾辅导,加强师生间的交流和互动,巩固同学对书院和母校的归属感。另外,中大将会增添五所书院,分别是晨兴书院、善衡书院、敬文书院、伍宜孙书院及和声书院。新书院将丰富中大的多元文化。

        香港中文大学的宗旨是追求卓越,力求在各个学科领域全面综合地进行教学和研究,努力保存、创造、应用及传播知识,以使学生教育、学术成果及对社会的贡献保持在卓越水平。在二零零六年公布的十年策略计划中,中大将会重点投放资源,发展五个已达卓越水平的学术领域:中国研究、生物医学科学、讯息科学、经济与金融、及地球信息与地球科学。预期这些领域的研究发展将会更上层楼,造福社会。

        香港中文大学工商管理学院是香港地区工商管理硕士课程的创始者。优秀的学生和精心设计的工商管理课程造就出高质量的、遍布香港以及香港以外地区的毕业生。工商管理学院的会计学院成立于建校之初,是香港第一个授予会计本科学位的学院,其毕业生倍受四大会计公司的欢迎,为四大会计公司录用的比例高居香港各大学的榜首。作为亚洲一流的会计学院,学院拥有不断创新的课程、优秀的生源、一流的师资和教学质量、紧密的师生关系,以及世界水准的关于中国大陆、香港和亚洲地区的会计和公司治理问题的研究成果。


Founded in 1963, the Chinese University of Hong Kong (CUHK) is a forward-looking and comprehensive research university with a global vision and a mission to combine tradition with modernity, and to bring together China and the West. CUHK has eight schools and four colleges: Chung Chi, New Asia, United, and Shaw. The college system coordinates with the university system to provide student-oriented education and nurturing. CUHK is planning to create five more colleges: Morningside College, S.H. Ho College, C.W. Chu College, Wu Yee Sun College, and Lee Woo Sing College which will further enhance its diversity and add color to university life.

The purpose of CUHK is to pursue excellence; provide comprehensive education and conduct research; and preserve, create, and apply knowledge to make a strong contribution to society. According to the latest 10-year strategy published in 2006, CUHK will focus on five fields in which it has already displayed academic excellence: China research, biochemical science, information science, economics and finance, and earth sciences. It is expected that research in these areas will be further improved to better serve society.

The Business School of CUHK was the pioneer in offering MBA in Hong Kong. Excellent students and individually tailored courses produce high-quality graduates from Hong Kong and around the world. The School of Accounting belongs to the Business School, and was established at the same time as the university. The School of Accounting was the first in Hong Kong to grant bachelor's degrees in accountancy. Its graduates are well received in Hong Kong, and it has the highest rate of graduates employed by the Big 4 accountancy firms in Hong Kong. As a first-class accounting school in Asia, we possess innovative courses, excellent students and teachers, and high-quality teaching. We also produce world-class research on corporate governance and accountancy in mainland China, Hong Kong, and other parts of Asia. 



上海国家会计学院概览(Introduction to Shanghai National Accounting Institute)

        根据党中央、国务院关于加强注册会计师和企业高级财务管理人员培养的精神,上海国家会计学院于2000年9月正式组建。学院是财政部直属事业单位,由财政部和上海市人民政府双重领导,实行董事会领导下的院长负责制。国家会计学院董事会由财政部,中央组织部,发展改革委,教育部,人力资源社会保障部,商务部,人民银行,审计署,国资委,税务总局,银监会,证监会,台办,北京市人民政府,上海市人民政府,福建省人民政府,厦门市人民政府,北京市财政局,上海市财政局,厦门市财政局,清华大学,上海财经大学,厦门大学,财政部会计司,财政部人事教育司,财政部干部教育中心,北京国家会计学院,上海国家会计学院,厦门国家会计学院等单位的有关领导组成,现任财政部部长任董事会主席。学院还是中国政府倡导设立的亚太财经与发展中心(AFDC)所在地,该中心是中国政府在AFDC框架下倡导建立的第一个旨在促进区域能力建设的机构。
        学院校区位于上海市青浦区徐泾镇蟠龙路200号,占地面积520亩,建筑面积约为8.7万平方米,工程建设总投资8.08亿元人民币。校园三面环水,景色怡人,绿化覆盖率高达64.6%。学院在上海财经大学中山北一路校区还设有培训分部。
        1995年6月22日,时任国务院副总理朱镕基在有关国家会计学院基地建设的批示中指出:“举办注册会计师培训中心很有必要,这是根据江泽民同志关于要培养30万注册会计师的指示提出来的。这是千秋万代的事业,是为社会主义市场经济奠基的一件极为重要的事情。”2000年9月,在朱总理的亲自关怀和指导下,上海国家会计学院正式组建,成为全国性的企业高管、经济管理干部、注册会计师、总会计师(财务总监)的职业后续教育基地。2001年4月16日,一向惜墨如金的朱镕基总理在视察上海国家会计学院时,题写了著名的“不做假帐”的校训。建院以来,以财政部为坚强后盾,在各级领导的关怀和指导下,在社会各界的大力支持下,上海国家会计学院历经艰苦创业,积极探索高级财金、会计人才的教育规律,适应经济社会发展对高端人才的需求和会计行业发展战略,面向国家宏观经济部门、国有大中型企业、金融机构和中介机构等开展高层次继续教育,形成了清晰的办学思路、办学模式以及短期培训、学位教育、远程教育“三足鼎立”的事业格局,在教育界形成了相当的影响力和知名度,被誉为会计人员的“精神家园”。截至目前,学院已累计举办短期培训、学位教育、远程教育、国际培训等各类项目5100多班次,培训学员近40万多人次,这样的培训规模在全国的教育机构中是不多见的。
        作为国家级的人才培训基地,学院主要从事针对企业高管、总会计师、财务总监以及注册会计师等的高级经济管理人才的继续教育。建院以来,学院承担了全国会计领军人才培训项目、国有企业总会计师培训、独立董事培训等一系列国家级、全国性人才培养工程。2005年财政部推出的全国会计领军人才培训项目,是我国针对财务会计人员推出的层次最高、培训时间最长、要求最为严格的人才培养项目,项目的推出受到了社会各界的广泛关注。根据财政部最新推出的《会计行业中长期人才发展规划(2010-2020)》,到2020年,要培养2000名左右的全国会计领军人才,担当会计行业领军重任,其中包括900名企业类会计领军人才、200名行政事业类会计领军人才、700名注册会计师类会计领军人才以及200名学术类会计领军人才,我院主要负责企业类会计领军人才的培养工作。除承担国家级人才培养工程外,学院还接受企业集团、金融机构等的委托举办各类量身定制的培训课程,与这些机构开展了良好的培训合作。随着全国会计领军人才培养工程等国家级人才培养工程的深入开展,学院服务国家人才战略的能力、与大企业集团、金融机构等大客户的合作能力以及高层项目的设计能力都有了大幅提升,近年来,短期培训不断向长期化、系统化方向发展。根据财政部“服务财政中心工作”的要求,学院高度重视财税系统的培训工作,截至目前,学院已与全国所有省、市、自治区的财税系统合作,举办了针对财政与税务系统公务员、各地高级会计师等的培训。此外,开展注册会计师继续教育、为中国培养更多高素质的“经济警察”也是国家会计学院的一项重要任务,学院每年都与中国注册会计师协会以及上海注册会计师协会等地方协会合作开展注册会计师的继续教育培训。
        2002年,学院与香港中文大学合作,推出了中国内地最早的会计硕士专业学位项目,在全国引起了极大反响。正是在这一项目的推动下,2005年,教育部在全国推出了会计硕士专业学位项目。随着办学的深入,学院认为要真正发挥财务、会计在企业管理中的作用,仅提升财务、会计专业人员的专业知识和综合能力是不够的,还必须提高企业高管层对财务、会计在企业管理中的作用的认识。为此,2003年,学院与美国亚利桑那州立大学合作推出了金融与财务方向的EMBA项目,项目依靠专业化的定位、国际前沿的课程内容、人性化的教学服务和“钻石级”的豪华师资阵容,吸引了八方精英纷至沓来,参加学习的学员中董事长/总裁/行长级的学员占到60%,一批政府机关的省级、厅局级高级官员参加了项目的学习。该项目师资力量之强大、学员层次之高,在国内屈指可数,深受工商业界精英的欢迎,该项目的成功也标志着学院在探索高级经济管理人才培养模式方面取得了明显的成效。2008、2009年、2010年、2011年该EMBA项目被英国《金融时报》分别评为全球42名、41名、28名以及20名。2012年第五次获得佳绩,位列21强。2010年,学院还开设了针对学位项目校友的、以国学课程为主要内容的后EMBA项目。除此以外,学院还在2005年与上海财经大学合作推出了会计硕士专业学位项目(MPAcc)。经过十年的努力,学院的学位项目逐步发展到从有到强、树立品牌的阶段,形成了“EMBA项目培养精通金融与财务的CEO”—“EMPAcc项目培养CFO”—“MPAcc项目培养未来的CFO”的高级财金专业人才梯队培养模式。
        举办高层次的经济管理人才培训特别是高级会计、财务、金融人才培训是国家会计学院的主要任务和长期目标。但作为由中国政府设立的继续教育基地,国家会计学院显然也肩负着提高会计人员整体的从业素质和为国家的经济发展战略如西部大开发战略培养人才的重要使命,这也是国家会计学院必须积极承担的社会责任。为此,建院以来,学院便积极筹办远程教育,利用网络低成本、不受地域限制的优势为广大的基层会计人员以及西部地区的经济管理人才提供优质的培训课程。学院目前开设的远程教育项目主要有与各省财政系统、注册会计师系统、企业集团合作的会计从业人员远程后续教育项目,以及高级会计师的考前辅导项目。2010年,学院与中华会计函校合作,推出了针对农村基层财政干部的远程后续教育课程,为我国的新农村建设提供智力支持。学院还是世界银行全球发展学习网络—上海远程学习中心(简称GDLN—Shanghai DLC)所在地。2003年6月启动以来,该中心与中国西部开发远程学习网(CDDLN)等广泛合作,举办了几十期远程培训、研讨、考察交流与对话活动,中心在世界范围内整合优质资源所开展的这些低成本、高效率、大规模的远程教育活动对于促进西部地区的经济管理理念与思维创新发挥了积极作用。
        学院还是中国政府倡导成立的亚太财经与发展中心(AFDC)所在地,该中心是中国政府在亚太经济合作组织(APEC)框架下倡导建立的第一个旨在促进区域能力建设的机构。AFDC前身为APEC财长会机制下发起设立的APEC金融与发展项目,2001年,江泽民主席亲自为该项目揭牌。2004年11月,在智利首都圣地亚哥召开的APEC第12次领导人非正式会议上,胡锦涛主席郑重宣布中国将把APEC金融与发展项目提升为亚太财经与发展中心,为亚太大家庭各成员加强在财经与发展领域的交流合作和能力建设提供一个更有力的平台。2008年11月22日至23日,在秘鲁利马举行的APEC第十六次领导人非正式会议上,胡锦涛主席强调:“我们支持设在上海的亚太财经与发展中心继续发挥能力建设平台作用,为各成员开展更多培训和能力建设活动。” 通过不断努力,成立以来,AFDC面向亚太地区积极组织财经与发展领域的人员培训、高层论坛和资助课题研究等活动,促进了亚太地区各经济体之间、官学商之间围绕重大财经问题的交流,发挥了“财经外交”辅助平台的作用。
        放眼未来,学院第四次董事会确立的学院发展目标是:
        坚持“国际知名会计学院”的办学目标,进一步探索完善符合三所学院各自实际的特色发展模式,以培养高层次、应用型、国际化的会计和经济管理人才为目标,创新办学方式,突出教学科研,加强师资队伍和管理团队建设,不断提升学院竞争力和影响力,更好地为实现会计强国目标服务,为财政中心工作服务,为经济社会发展服务。

Shanghai National Accounting Institute (SNAI) was established in September 2000 as an important policy by the CCP central committee and central government's call for further enhancing the education of Chinese CPAs and executive financial professionals. SNAI is directly affiliated to the Ministry of Finance, managed by MOF and Shanghai Municipal Government. Its board members include Ministry of Finance, and other institutes, with the current Minister of Finance as the president of the Board. SNAI is also the location of Asia-Pacific Finance and Development Center, initiated by Chinese government. This center is dedicated to the regional capacity building under the frameworks of APEC.

SNAI is located in Qingpu District, 200# Panlong Road, with 520 mu of land, construction area of 87,000 square meters. Its total investment amounts to 808 million RMB. SNAI has beautiful natural environment, green coverage amounts to 64.6%. There is also a branch campus in Shanghai University of Finance and Economics, at North Zhongshan No.1 Road.

On 22 June, 1995, the then China's Premier, Mr. Zhu Rongji instructed that “It is very necessary to establish CPA training centers. This is based on President Jiang Zemin's verdict that we must educate more than 300,000 CPAs. It is an ever-lasting course, and will influence our mission of building socialist market economy.” In September 2000, Mr. Zhu Rongji personally led the formation of SNAI, which was then designed to further educate corporate executives, economic cadres, CPAs and general accountants. In 16 April 2001, the then Premier Zhu Rongji inscribed the motto for SNAI: No Misrepresentations in Financial Statements. Since the establishment, with the assistance of MOF, and various communities & governmental officials, SNAI has been endeavoring and exploring the disciplines of high-end financial education. In respond to the needs and developing strategies of economic development for elite professionals in macro-economic departments, financial organizations, and intermediaries, SNAI has developed 3 solid pillars of short-term training, degree education, and e-education. This has helped to gain reputation nationwide, and it becomes a spiritual homeland for Chinese accountants. Up to now, SNAI had hold various trainings to 5,100 times, trained 400,000 persons, which is quite rare in domestic education organizations.

As a national level training center, SNAI aims at executive corporate professionals, general accountants, CFOs, and CPAs, etc. Since its establishment, SNAI has been undertaking series of nation-level and nation-wide education programs, like TopCFO Development Program, General Accountant Training for State-own Enterprises, and Independent Director Training. The TopCFO Development Program, since its initiation in 2005, is by far the most rigid, high-end, and longest for financial professionals. According to the < Accounting Industry Long-term Talent Development Plan (2010-2020) >, roughly 2,000 TopCFOs will be educated. Among them, 900 are industrial professionals, 200 are governmental officials, 700 CFOs, and 200 academic ones. SNAI chiefly purveys industrial professionals' training. Apart from nation-level training, SNAI also accepts tailored trainings for corporations, financial organizations, and so on. As the deepening of various nation-level training programs, SNAI's ability to serve China's talent education ambition and the ability to co-operate with core clients on executive programs is elevated. In recent years, short-term trainings are taking long-term and systematic turns. According to the requirements by MOF of “serve to the core mission of financial work”, SNAI highly values the importance of professional training in finance and tax system. Up to now, SNAI has established working relations with the finance & tax governmental organs in all provinces, autonomous regions, and municipalities on trainings of governmental officials and senior accountants. Apart from these, to hold CPA continuing education, and educate more “economic police” is also a mission for SNAI. SNAI keeps annual cooperation with Chinese Institute of CPAs, and regional institute like Shanghai Institute of CPAs on continuing education.

In year 2002, SNAI and CUHK jointly initiated the first EMPAcc program in mainland China, which caused big impact. It was out of this program that in year 2005 the Ministry of Education promoted MPAcc program nationwide. As SNAI gained experience in this area, it was gradually realized that in order to put the influence of finance and accountancy into full application in corporate management, it was not enough just to enhance financial & accounting professionals' knowledge and ability, corporate executives' recognition familiarity to finance and accounting must be enhanced too. Therefore, in 2003, SNAI and Arizona State University jointly initiated the EMBA program targeting finance and service. This program, with its professionalized positioning, internationally edging curriculum, personalized teaching service, and diamond-level faculty, attracted elites all around. Among the EMBA students, executives like board directors, presidents, and bank governors are about 60%, and a lot of government high-ranking officials also joined the program. In year 2008, 2009, 2010, and 2011, SNAI & ASU EMBA program was ranked 42, 41, 28, and 20 respectively by Financial Times. In the year 2010, SNAI launched the Post-EMBA program, targeting graduate alumni to further their sinological understanding. Apart from these, SNAI worked with Shanghai University of Finance and Economics on MPAcc program. After 10 years of hard work, SNAI's degree programs have been enhanced and diversified. There are now 3 solid pillar of EMBA program that educates financial-familiarized CEOs, EMPAcc program that educates CFOs, and MPAcc program that educates future CFOs.

Holding high-level training programs for economic management professionals, especially in the area of senior accounting, banking and finance is an important mission for SNAI, but as a nation-level continuing training center, SNAI clearly understands its responsibility to improve the overall accounting practitioners' capabilities, and to assist with the central government's strategic policies like Western Development on personnel training, which is also an important social responsibility that SNAI should take. Therefore, SNAI has been actively devoting itself to distance education ever since its establishment, using low-cost & wide-covering internet to provide qualified courses for grass-root accountants and economic management professionals in western China. At present, SNAI's distance education programs include the accounting practitioners' distance continuing education program, which cooperates with provincial level finance bureaus, CPS institutes, and corporations; and test counseling for Senior Accountant Qualification. In year 2010, SNAI worked with China Accounting Correspondence School on a distance learning course focused on rural accounting cadres. SNAI is also the location of GDLN-Shanghai, a World Bank backed global learning network. Since the initiation in June 2003, GDLN-Shanghai has been working with CDDLN on dozens of low-cost, efficient, and extensive distance trainings, seminars, and dialogues. GDLN-Shanghai is exerting positive influence to improve economic management and creativity in West China by incorporating resources worldwide.

SNAI campus is also the location of Asia-Pacific Finance and Development Center (AFDC). This center is organized by PRC government, dedicated to the promotion of regional capacity building under the frameworks of APEC. AFDC is evolved from APEC Finance & Development Program under the APEC Finance Ministers Meeting. In year 2001, the then President Jiang Zemin unveiled this program. In November, 2004, on the 12th APEC Leaders' Informal Meeting, held in San Diego, President Hu Jintao announced that APEC Finance & Development Program was officially elevated to AFDC in order to serve as a better platform in the area of finance and development communication. On 22-23 November 2008, on the 16th APEC Leaders' Informal Meeting held in Lima Peru, President Hu further stressed that: we support the Shanghai-based AFDC to continue itself as a capability building platform, and to hold more trainings and capability building activities. Through continuing efforts, AFDC has been actively holding trainings in finance & development, senior forums, and funded researches. It has contributed to the communications of important financial issues among government, academics, and businesses in the Asia-Pacific region, and served as an assisting platform for financial diplomacy.

To look forward, the 4th board meeting made it clear that it is our aim to become “world-famous accounting institute”, to explore and improve the development mode of each three of the national accounting institutes. SNAI should focus on educating high-level, application-type, and international accounting & economic professionals. It should also innovate education mode, highlight R&D, enhance the building of teaching & management faculties, and upgrade SNAI's competitive strength and influence, so as to better provide service to finance-centered work, economic development, and accounting-backed power state.


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