香港浸会大学应用会计与金融硕士课程是香港唯一涵盖会计及金融两项专业知识的硕士课程, 专门培训商界通才。香港浸会大学应用会计与金融硕士课程强调理论与实践并重, 以不同的实用国际案例阐释理论, 确保学员可从中汲取更多专业知识。因此, 香港浸会大学应用会计与金融硕士课程不单适合从事会计及金融专业的人士, 从事管理层、业界专才等人士同样可藉此进修途径为个人增值。
香港浸会大学应用会计与金融理学课程目的
1、 提升企业管理人员、专业人士和高层主管的分析能力、专业判断能力和思维能力;
2、 加强学员对会计和财务(金融)前沿知识的理解;
3、 为学员装备企业管理所必需和充实的会计和财务(金融)知识, 以及实践技能;
4、 使学员在专业方面进步，或继续在相关领域深造学习;
5、 帮助学员准备相关的专业资格考试。
香港浸会大学应用会计与金融硕士学习目标
1、 掌握当今会计知识及应用会计理论解决实务问题的能力。
2、 掌握当今金融/财务知识及应用相关理论解决实务问题的能力。
3、 综合应用会计及金融知识, 加强分析与批判能力, 从而合理地进行会计及金融/财务决策。
4、 认识变动环境下会计及金融/财务职业的主要专业操守及执业责任。
香港浸会大学应用会计与金融硕士授课模式
为了照顾不同学员的需求，香港浸会大学应用会计与金融硕士课程提供一年全日制及两年半兼读制模式供学员选择。全日制及兼读制课程所需修读的学科完全相同。
香港浸会大学应用会计与金融硕士课堂在香港浸会大学校园举行，上课时间为工作日晚上七时至十时及/或周末下午二时至五时。校方会尽力维持这上课时间安排，如遇有特别情况需更改上课时间，校方会另行通知学生。
香港浸会大学应用会计与金融硕士教学大纲
香港浸会大学应用会计与金融硕士提供十一门科目的学习，涵盖会计和金融领域的应用知识和技能，为专业人士、管理人员和高层主管增值。除八门必修科及一门不计学分科目外，学员可以根据个人需要从六门选修课中选读两门，从而在会计和金融领域平衡自己的知识需要。
1、 八门必修课
1) ACCT 7210 高级公司财务报告
2) ACCT 7220 战略管理会计与控制
3) ACCT 7230 内外部审计专题
4) ACCT 7240 会计理论与政策
5) FIN 7210 公司财务
6) FIN 7220 投资和组合分析
7) FIN 7230 财务策略
8) FIN 7260 财务报表分析和企业价值
2、 六门选修课(任选两门)
1) ACCT 7260 国际会计与税收
2) ACCT 7270 公司治理与資訊披露
3) ACCT 7280 专题研究(会计方向)*
4) FIN 7240 衍生金融工具和风险管理
5) FIN 7280 专题研究(财务金融方向)*
6) ISM 7210 经营流程与資訊管理
3、 不计学分科目
1) BUS7510 讲座及研讨会
*专题研究仅适用于特殊情况并且需经事先批准
香港浸会大学应用会计与金融硕士课程简介
1、 ACCT7210 Advanced Corporate Financial Reporting
This course covers the more advanced topics in financial accounting and reporting in a group situation to include subsidiaries, associates and joint ventures; and also in a multinational context to include foreign operations, investments and subsidiaries. Main accounting issues for government and other non-profit organizations, as well as debt restructuring and business reorganization will also be introduced. By the analysis of selected problems in the theory and practice of this area of advanced financial accounting and reporting, this course aims at the development of analytical and judgmental skills and the ability to think critically. After completing this course, students should be able to critically evaluate and resolve various issues on contemporary group and multinational accounting reporting and disclosure and accounting for governments and non-profit organizations.
2、 ACCT7220 Strategic Management Accounting and Controls
This course aims to provide students with an understanding of strategic management accounting. It examines the strategy formation processes, including data gathering structures and SWOT analysis. Performance measurement within the strategic management process will also be examined. This course also aims to provide an understanding of the management control systems as well as the use of management accounting information in the financial and operating decision making process by business managers. Particular attention is given to the management control environment and process.
3、 ACCT7230 Issues on Internal and External Auditing
This course aims to provide students with an understanding of the key conceptual and practical issues on both internal and external auditing. Topics include internal control systems, internal auditing function, relation between internal and external auditing, professional ethics, legal liabilities, audit engagements, and current issues and development such as corporate governance, audit committees, the impact of environmental matters and information technology on auditing, Social responsibilities and business ethics, and loss prevention and fraud investigation, etc. By the completion of the course, students should gain solid knowledge and skills over the main issues on internal and external auditing relating to various kinds of business entities.
4、 ACCT7240 Accounting Theory and Policy
This course establishes a framework for evaluating accounting choices and categorizing the strength of authority for particular accounting treatments or procedures. This is accomplished by exposing students to the empirical and normative accounting research and studies findings, and by creating an awareness of the endogenous factors affecting accounting policies and decisions. Contemporary accounting research methodologies and theories are introduced to students. It is expected students should understand not only the theoretical foundation of accounting policy and practices but also the development of accounting research in general.
5、 FIN7210 Corporate Finance
The objective of this course is to introduce students to the concepts and techniques in making business financial decisions. The course focuses on three principal financial choice areas that are of particular concern to corporate executives. These are the decision over the means of financing (Financing Decision), the selection of investment projects (Capital Budgeting), and the making of short-term financial decisions (Current Asset Management). On the other hand, the concepts and techniques introduced in the course are helpful to students to explore into other finance areas such as investments, personal financial planning, banking, real estates, insurance, derivatives, international finance, and risk management. Although the corporate perspective will be adopted throughout the course, it will become apparent that the ideas, concepts, and techniques are also applicable to personal and public financial decision-making. After the completion of this course, students should be equipped with sound and solid knowledge for the decision-making process in corporate finance.
6、 FIN7220 Investment and Portfolio Analysis
This course analyses different principles in the valuation of financial assets including common, preferred stocks and corporate bonds. The development of portfolio concepts and capital market theories are introduced. The issue of market efficiency is investigated while asset pricing models are discussed. Techniques on performance evaluation are introduced and performance of mutual funds is also examined. After the completion of this course, students should be able to perform sound investment and portfolio analysis.
7、 FIN7230 Financial Strategy
This is another capstone course of the MScAAF programme. The course builds on the core elements or foundation of Finance and Accounting knowledge. The objective of the course is to provide students with knowledge to understand the international financial environment and its impact to Multinational Corporation. The course extends the corporate finance theory from local to international dimension. All traditional areas of corporate finance are approached from the perspective of Multinational Corporation.
8、 FIN7260 Financial Statement Analysis and Business Valuation
This capstone course places an emphasis on integrative application of the knowledge and skills on both accounting and finance. The objective of the course is to develop an understanding of the use of information contained in financial reports in various business decision-making contexts, and how to integrate accounting and finance theories and concepts in valuing businesses. This course attempts to introduce some analytical tools commonly used by users of financial statements and business valuation techniques commonly used by professional business analysts and financial brokers. With these tools, users of financial statements will have a better understanding of the financial positions and operating performance of an enterprise. Equipped with a better understanding of the business valuation techniques introduced in this course, students should be able to conduct basic valuation for different business settings in various industries.
9、 ACCT7260 International Accounting and Taxation (Elective)
This course aims to provide an understanding of the accounting and taxation issues in the international perspectives. The main theoretical and practical issues underlying international accounting will be introduced. By the completion of this course, students will gain an insight into the recent progress of the harmonization of accounting standards and practices in the world and the development of international taxation practices following the growth of multinational enterprises and rapid integration of global economies. In addition, management control and information systems for multinational operations will be elaborated.
10、FIN7240 Derivatives Securities and Risk Management (Elective)
This course enables students to understand the fundamental concepts in derivatives and risk management and their applications. Derivatives have been used extensively in hedging, arbitrage, speculation, and the design of financial products. Executives with knowledge in derivatives can better assess the risk of a company. Precautions of using derivatives will also be emphasized. Besides application of derivatives in risk management, other techniques in risk management are introduced. In the global environment of business, risk management is an indispensable tool for business managers. Students will be able to apply the concepts in this programme to real-world situations after the completion of this course.
11、ACCT7270 Corporate Governance and Disclosures (Elective)
This course will enable students to understand relevant concepts and theories so that they could analyze and solve key issues of modern corporate governance. It provides an understanding of the basic roles and responsibilities of shareholders, directors and management, and familiarity with the legal, social, economic, moral, and psychological issues they confront in the ordinary course of serving as the directors and senior executives of corporations.
Although the course is expected to adopt an integrated and interdisciplinary approach, it is also concerned with issues of business performance and the operation of financial markets, with the accounting and finance field at its heart. This approach provides both depth and breadth of understanding on the governance of large listed HK companies, both widely held and family controlled. Also, attention will be paid to the governance systems in the USA and mainland China.
12、ISM7210 Business Processes and Information Management (Elective)
The transformation of business caused by E-business and E-commerce applications of the Internet and related technologies demonstrates that information systems and information technology are essential ingredients for business survival and success. The goal of this course is to help the business professionals in the Accounting and Financial areas to understand how to use and manage information technologies and use them to revitalize business processes, conduct E-commerce, improving business process decision making, and to gain competitive advantages.
13、ACCT7280 Independent Study/Integrative Project (in Accounting) (Elective)*
FIN7280 Independent Study/Integrative Project (in Finance) (Elective)*
The independent study or graduation project is designed only for senior executives who may not be able to attend class at the end of programme due to unforeseeable timing conflict with the scheduled class time, or for students who have obtained appropriate prior training on research (proof is needed) and would like to take an individual graduation project concentrating on the integrative application of both accounting and finance knowledge. This elective option is only available under special circumstances while application and approval in advance is required. The independent study/project can be selected to substitute only one elective course. Students taking this elective should under close supervision of designated faculty members. Usually study plan/proposal, term paper, progress reports and final grading will be used as the assessment scheme for the independent study or the graduation project.
14、BUS7510 MScAAF Seminars and Workshops
AAF seminars deal with contemporary issues in the business community. Speakers include senior business practitioners, visiting academics and faculty members. Besides those seminars and workshops organized by the School under EDS scheme, the MScAAF programme would also arrange some seminars specifically related to the field of Accounting and Finance. These activities aim to widen the exposure of the students, and bring them up-to-date in various current business issues. The seminar may have a single speaker or multi speakers with different presentation modes. Students have to participate in at least 2 sessions of seminars and workshops during their study.
*The independent studies/integrated project can only be selected to replace an elective course under special circumstance and advance approval is required.
Please note that the elective course will be opened with at least 12 students enrolled.
香港浸会大学应用会计与金融硕士教学语言：教学语言为英语。
香港浸会大学应用会计与金融硕士课程评核方法
香港浸会大学评核学生于课程及考试表现的标准方法是采用平均积点(GPA)计算方法。香港浸会大学应用会计与金融硕士课程各科目的考核及评分以三个主要部分为基础：课堂讨论及参与、习作和考试。这三个部分的比重会因应不同科目的内容和要求而有所调整。
香港浸会大学应用会计与金融硕士学位颁授准则
香港浸会大学会向学期平均积点于2.20-2.49的学生发出学术警告。学期平均积低于2.20的学生会予以留校试读资格。当学生连续两个学期的平均积点均低于2.20会被开除学籍。根据“课程要求”完成十门科目并且GPA不低于2.5的学员将被授予“应用会计与金融学硕士”学位。GPA介于3.40与3.66之间的学员将被授予硕士学位并获授优秀理学硕士学位，而GPA高于3.67的学员将获授优异理学硕士学位。
香港浸会大学应用会计与金融硕士申请要求
1、 受认可的大学或相关机构颁发的商科专业荣誉学士学位，或相当的专业资格(如会计与金融的专业资格：由认可机构注册的资格，如：CPA/ACCA/CFA/CIMA等);
2、 非商科专业学士但已经具有会计、金融及管理等相关领域工作经验或培训;
3、 全日制之申请人需提供认可的GMAT成绩;
4、 兼读制之申请人需具至少三年相关工作经验;
5、 如申请者(本地或非本地申请者)之学位并非由英语授课之机构所颁发，则需提供英语水平证明(如TOEFL、IELTS或其他同类考试)。对于需要提供英语水平证明的申请者，最低分数要求为IELTS 6.5或TOEFL550分(笔试)/213分(计算机测试)/79分(网上测试)或其他英语水平测试的相当分数。
被拣选的合资格申请者需参加面试。
非商科学位并缺乏基本的会计、金融或其他相关领域培训或工作经验的学员必须于课程开始前补修指定的基础课程，费用由学员负担;或采取辅导性自修形式完成此基础课程。
香港浸会大学应用会计与金融硕士奖学金
1、 优异成绩奖
班上毕业成绩最优异的学生将获颁发奖学金。
2、 入学奖学金(只适用于全日制课程申请人)
奖学金会颁授予三名具有以下条件的申请人：
1) 具备优秀的学历背景;
2) 面试时表现出色。
香港浸会大学应用会计与金融硕士学费
1、 非本地学生：港币每科$16,800(共十个学分科目)，全期学费为$168,000(分三期缴交);
2、 本地学生：港币每科$15,500(共十个学分科目)，全期学费为$155,000(分五期缴交)。
3、 全日制学生学费分3期缴交学费;兼读制学生学费分5期缴交。
ACCA 及HKICPA会员可豁免修读两门科目及其学费：“ACCT7210 高级公司财务报告”及“FIN7230 财务策略”。
